HomeMy WebLinkAbout00-2026 07 13 City Commission Budget Workshop AgendaCITY COMMISSION
WORKSHOP AGENDA
MONDAY, JULY 13, 2026 - 4:30 PM
CITY HALL - COMMISSION CHAMBERS
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA
1
CALL TO ORDER
Roll Call
Invocation
Pledge of Allegiance
Approval of the Agenda
DISCUSSION ITEMS
1. Fiscal Year 2027 Budget Overview and Discussion
FY2027 Proposed Budget.pdf
PUBLIC INPUT
ADJOURNMENT
PUBLIC NOTICE
This is a Public Meeting, and the public is invited to attend and this Agenda is subject to change. Please
be advised that one (1) or more Members of any of the City's Advisory Boards and Committees may be
in attendance at this Meeting, and may participate in discussions.
Persons with disabilities needing assistance to participate in any of these proceedings should contact
the City of Winter Springs at (407) 327-1800 "at least 48 hours prior to meeting, a written request by a
physically handicapped person to attend the meeting, directed to the chairperson or director of such
board, commission, agency, or authority" - per Section 286.26 Florida Statutes.
"If a person decides to appeal any decision made by the board, agency, or commission with respect to
any matter considered at such meeting or hearing, he or she will need a record of the proceedings,
and that, for such purpose, he or she may need to ensure that a verbatim record of the proceedings is
made, which record includes the testimony and evidence upon which the appeal is to be based" - per
Section 286.0105 Florida Statutes.
2
DISCUSSION ITEMS ITEM 1
CITY COMMISSION AGENDA | JULY 13, 2026 WORKSHOP
TITLE
Fiscal Year 2027 Budget Overview and Discussion
SUMMARY
The total Proposed Budget for all City funds combined is approximately $117.5M
(excluding appropriations to fund balance), and represents a $37.9M or 47.6%, increase
over the prior fiscal year’s budget. Total proposed General Fund spending of $27.5M
represents a $950K increase or 3.5% over the prior fiscal year. After careful review of
the expenditures necessary to maintain high quality government service and well-
maintained public infrastructure, the FY 2027 budget is balanced with a proposed
operating millage rate of 2.6200 per $1,000 of value.
FUNDING SOURCE
RECOMMENDATION
Staff requests the Commission engage in a discussion of the FY 2027 budget proposed
herein.
3
WWW.WINTERSPRINGSFL.ORG
PROPOSED BUDGET
CITY OF WINTER SPRINGS
W W W .W I N T E R S P R I N G S F L .O R G
4
THIS PAGE INTENTIONALLY LEFT BLANK
5
TABLE OF CONTENTS
Page Number
1. Budget Message
City Manager's Executive Summary i-xiii
Source & Application of Funds - Organization-Wide by Fund Type 1
Source & Application of Funds - Organization-Wide by Category 2
Source & Application of Funds - Organization-Wide by Classification 3
Source & Application of Funds - Organization-Wide by Function 4
Fund Balance/Fund Equity 5
Major Revenues 7
Personnel 13
Debt Service 15
Total Capital Outlay 18
2. Financial and Organizational Structure
Current Leadership 21
Organizational Chart 22
Financial / Fund Structure 23
Budget Process and Calendar 27
Budget, Financial, and Management Guidelines 29
3. Budget Data
GENERAL FUND
General Fund Fiscal Policy Tests 31
General Fund Sources by Classification 32
General Fund Applications by Function 33
General Fund Sources - Non-Departmental 34
General Fund Sources - Departmental 35
General Fund Applications by Department 36
Department/Division:
Executive - Applications/Personnel 38
1100 Commission 40
1200 City Manager 41
1210 City Clerk 42
General Government - Applications 43
1400 Legal Services 45
1900 General 46
Finance - Applications/Personnel 47
1300 General 49
1360 Utility Billing & Customer Service 50
Information and General Services - Applications/Personnel 51
1315 Human Resources 53
1600 Information Services - General 54
1910 Information Services - City Hall 55
1925 Risk Management 56
1935 Facilities Maintenance 57
7415 Marketing and Community Events 58
Public Works - Applications/Personnel 59
4100 Administration 61
4110 Roads and Rights of Way (ROW) Maintenance 62
1940 Fleet Maintenance 63
Community Development - Applications/Personnel 64
1500 Administration 66
1510 Long-Range Planning 67
1520 Urban Beautification 68
1530 Streetlighting 69
6
TABLE OF CONTENTS
Page Number
Police - Applications/Personnel 70
2100 Office of the Chief 72
2110 Criminal Investigations 73
2120 Community Services 74
2130 Operations 75
2140 Support Services 76
2150 Code Enforcement 77
Parks and Recreation - Applications/Personnel 78
7200 Administration 80
7220 Partnerships 81
7230 Parks & Grounds 82
7240 Program & Special Events 83
7250 Seniors 84
7400 Community Events 85
OTHER GOVERNMENTAL FUNDS
Source and Application of Funds - Multi-Year by Category 86
Sources Recap by Fund 87
Applications Recap by Fund 88
Special Revenue Funds
101 Police Education 89
102 Special Law Enforcement Trust - Local 90
103 Special Law Enforcement Trust - Federal 91
120 Transportation Improvement 92
121 Infrastructure Surtax Fund 93
130 Solid Waste/Recycling 96
140 Arbor 97
150 Transportation Impact Fee 98
151 Police Impact Fee 99
152 Fire Impact Fee 100
153 Park Impact Fee 101
180 Sewer Plant Replacement 108
Tuscawilla
160 TLBD Maintenance 102
261 TLBD Debt Service 103
162 Tuscawilla Phase III Special Assessment 105
Oak Forest
161 Oak Forest Maintenance 104
Debt Service
202 1999/2011 Debt Service 109
Capital Project
301 1999 Construction 110
302 Revolving Rehabilitation 111
303 Public Facilities (aka Perk Up Parks)112
305 Excellence in Customer Service Initiative 113
7
TABLE OF CONTENTS
Page Number
ENTERPRISE FUNDS
Enterprise Funds Overview by Classification 114
Enterprise Funds Recap 115
410/412 - Water and Sewer - Overview & Personnel 116
410 - Water and Sewer Utility
3600 Sources 118
3600 Applications 119
412 - Water and Sewer Service Availability 121
411 - Stormwater Utility - Overview & Personnel 122
3800 Applications - Operations 125
3810 Applications - Engineering 126
420 - Development Services - Overview & Personnel 127
2400 Plans and Inspections Division 129
Appendix
Glossary 130
Current Year Capital Overview 135
5 - Year CIP 138
Historical Data 141
Please note: In order to enhance the readability of this document rows with zeros have been suppressed. Efforts have been taken to unhide all rows with
activity but due to the volume of accounts and the number of fiscal years represented in this document occasionally activity may exist in a hidden row.
Such a limitation is confined to presentation only and will not affect the fund balance or the related appropriation.
8
THIS PAGE INTENTIONALLY LEFT BLANK
9
BUDGET MESSAGE
10
THIS PAGE INTENTIONALLY LEFT BLANK
11
Executive Summary | Page i
July 1, 2026
To the Honorable Mayor, City Commissioners and Citizens of the City of Winter Springs, Florida:
I hereby transmit to you the recommended Fiscal Year 2027 Budget. Over the past several months,
Administration has worked to develop a responsible and stable budget that will maintain services,
while being respectful to taxpayers. Maintaining Winter Springs financial strength, stable outlook,
and excellent bond rating while keeping tax increases to a minimum are priorities.
The total Proposed Budget for all City funds combined is approximately $117.5M (excluding
appropriations to fund balance), and represents a $37.9M or 47.6%, increase over the prior fiscal years
budget. Total proposed General Fund spending of $27.5M represents a $950K increase or 3.5% over
the prior fiscal year. After careful review of the expenditures necessary to maintain high quality
government service and well-maintained public infrastructure, the FY 2027 budget is balanced with
a proposed operating millage rate of 2.6200 per $1,000 of value.
Funding Outlook
Preliminary ad valorem taxable values, as
provided by the Seminole County Property
Appraiser (SCPA), are projected to increase
4.53% in FY 2027.
As Floridians head to the polls this fall to
consider Amendment 3, which would, in part,
increase the ad valorem homestead
exemption to $150,000 beginning in 2027 and
$250,000 beginning in 2028, the long-term
revenue outlook for the City's General Fund
remains uncertain. Given the potential fiscal
implications of this proposed constitutional
amendment, the Fiscal Year 2027 budget has
been developed using a prudent and
conservative approach. This strategy reflects
the City's commitment to maintaining long-
term financial stability, preserving fiscal
flexibility, and ensuring the continued delivery
of essential public services until the potential impacts on future revenues become clearer.
At the proposed millage rate of 2.62 mills, the increase in taxable value is anticipated to result in
$482,446 of increased property tax revenues in the Citys General Fund as compared to the FY 2026
budget. Of this increase, approximately 0.38% is attributable to new construction and annexations.
An individual property owners particular tax bill depends upon several factors including their
propertys valuation and taxable value, accumulated Save Our Homes savings, and the millage rate
levied by the City as well as other agencies (School Board, County, SJRWMD, etc.).
12
Executive Summary | Page ii
The Citys proposed millage rate represents approximately 16.0%, of a Winter Springs taxpayers total
property tax bill. Exclusive of a projected ad valorem revenue increase, overall General Fund revenue
sources for Fiscal Year 2027 are budgeted to increase an approximate 5.5% in those revenues from
the prior fiscal year.
Budget Methodology
The Citys Fiscal Year 2027 Proposed Budget was started with each department putting forth a
similar service level proposal. After a thorough zero-based line item review, each Director was then
tasked with reducing their expenditures to those which are justifiable and warranted. This was
accomplished with no increase in our millage rate and without reductions in the outstanding levels
of service provided to our citizens. This is a monumental task for Fiscal Year 2027 as we continue to
face additional challenges such as labor and supply shortages.
Personnel and related expenditures represent approximately 63.2% of total General Fund
expenditures. It is important that these costs be closely examined and monitored on an ongoing
basis. Evaluation of market salaries and benefits is regularly conducted to ensure a higher level of
retention and recruitment. Additionally, the City continues to examine and improve our overall
staffing structure for potential reorganization, to ensure we have the most efficient and effective use
of taxpayer resources.
A Look Back
Fiscal Year 2026 began as the City continued its focus on stormwater infrastructure improvements,
and cleanup from Hurricane Milton. Partnering with our Construction Manager at Risk (CMAR)
Wharton-Smith concluded procurement, to establish a Guaranteed Maximum Price (GMP) for the
east water reclamation facility. Woodard & Curran assumed Operation, Maintenance, and
Management of water, wastewater, and reuse facilities. The public works department continued its
focus on City Wide replacement of sidewalks and repaving of City streets.
As City Manager, it is my continued goal to provide excellent customer service, while maintaining
the high level of fiscal responsibility that our residents have come to expect. Some highlights over
the current fiscal year are as follows:
Inventory and Testing of approximately 1,182 fire hydrants
Reconstruction of Lift Station 7W
Creek debris and sediment removal through NRCS Grant Agreement for Hurricane Milton
Substantial stormwater pipe relining
Adoption of Stormwater Master Plan
Implementation of a comprehensive Pavement Management Plan
Resurfaced over 29,000 linear feet of roadway
Accessibility enhancements for Sidewalks in Parks
4% reduction in overall crime for calendar year 2025
Summary information related to the Fiscal Year 2027 Proposed Budget is provided beginning on
page iii.
13
Executive Summary | Page iii
OVERALL BUDGET REVENUES
Based upon an operating millage assumption of 2.6200 mills, total revenues and transfers are
projected to increase by 62.6% in FY 2027. Inclusive of appropriations from fund balance, a total
increase of 47.3% is projected as follows:
FY 25/26 FY 26/27
Original Proposed
Budget Budget Change
General $25,262,907 $26,844,967 6.3%
Other Governmental $11,250,446 $12,666,605 12.6%
Enterprise $29,017,636 $67,057,938 131,.1%
Sub-Total $65,530,989 $106,569,510 62.6%
Appropriations From Fund Balance $14,894,857 $11,936,637 (19.9%)
Total $80,425,846 $118,506,147 47.3%
OVERALL BUDGET EXPENDITURE
Total expenditures and transfers out are projected to increase by 47.6% in FY 2027. Inclusive of
appropriations to fund balance, a total increase of 47.3% is projected as follows:
FY 25/26 FY 26/27
Original Proposed
Budget Budget Change
General $26,539,195 $27,490,044 3.6%
Other Governmental $18,787,142 $19,710,922 4.9%
Enterprise $34,296,874 $70,323,531 105.0%
Sub-Total $79,623,211 $117,524,497 47.6%
Appropriations To Fund Balance $802,635 $981,650 22.3%
Total $80,425,846 $118,506,147 47.3%
OVERALL CHANGE IN FINANCIAL POSITION
The year-end fund balance in the General Fund is projected to decrease. While the operating
coverage is positive, there are approximately $695K in non-recurring and capital expenditures. Year-
end fund balances of the Other Governmental Funds (collectively) will decrease by $7M which is
largely due to capital projects in the Infrastructure Surtax Fund such as, resurfacing and stormwater
rehabilitation. The Enterprise fund equity (collectively) is budgeted to substantially decrease largely
due to increases in operating and CIP budget for the utility fund.
FY 25/26
Revised
Ending Fund
Bal/Equity
FY 26/27
Proposed
Ending Fund
Bal/Equity Change
General $8,436,855 $7,791,778 (7.6%)
Other Governmental $32,752,113 $25,707,796 (21.5%)
Enterprise $33,444,339 $30,178,746 (9.8%)
Total $74,633,307 $63,678,320 (14.7%)
14
Executive Summary | Page iv
Personnel
18.3%
Capital Outlay
52.3%
Services
8.5%
Utilities
5.2%
Repair and
Maintenance
6.2%Debt Service
3.2%
Interfund
Transfers Out
1.8%
Other
3.6%
Approp to
Fund
0.8%
Charges for
Service
24.1%
Approp from
Fund
10.1%Ad Valorem
Tax
8.8%
Intergovernment
9.9%
Other
Taxes
5.5%
Interfund
Transfers
In
1.8%
Franchise Fee
2.5%
Other
2.6%
Licenses &
Permits
1.0%
Loan
Proceeds
33.7%
ORGANIZATION-WIDE SOURCES OF FUNDS
ORGANIZATION-WIDE APPLICATIONS OF FUNDS
Source % of Total
Loan Proceeds 33.7%
Charges for Service 24.1%
Approp from Fund 10.1%
Intergovernment 9.9%
Ad Valorem 8.8%
Other Taxes 5.5%
Other 2.6%
Franchise Fee 2.5%
Interfund Transfers In 1.8%
Licenses & Permits 1.0%
100.0%
Application
% of Total
Capital Outlay 52.3%
Personnel 18.3%
Services 8.5%
Repair & Maintenance 6.2%
Utilities 5.2%
Other 3.6%
Debt Service 3.2%
Interfund Transfers Out 1.8%
Approp to Fund 0.8%
100.0%
15
Executive Summary | Page v
Ad Valorem
Tax
38.0%Utility Tax
17.3%
Intergovernment
- Half-Cent
10.1%
Franchise Fee
10.6%
Intergovernment -
Rev Sharing
Communication
Service Tax
5.9%
Interfund
Transfers In
3.1%Other
6.0%
Approp from
Fund
5.1%
GENERAL FUND SOURCES OF FUNDS
Ad Valorem
In order to fund the FY 2027 Proposed Budget a total millage rate of 2.6200 mills is proposed.
FY 25/26
FY 26/27
Change
Operating Millage Rate 2.6200
2.6200
0.00
Incorporating the unchanged FY 2027 County MSTU millage rate (still preliminary), the combined
proposed millage rate to City taxpayers of 5.3849 represents a 0 millage increase as follows:
FY 25/26
FY 26/27
Change
Operating Millage Rate 2.6200
2.6200
0.0000
County MSTU (prelim) 2.7649
2.7649
0.0000
Total 5.3849
5.3849
0.0000
At 2.6200 mills, the FY 2027 operating millage rate would be 4.13% more than the estimated rolled-
back rate of 2.5160 mills, based on the preliminary ad valorem tax base as provided by the Seminole
County Property Appraiser (DR-420).
The preliminary FY 2027 ad valorem tax base compares to the base for FY 2026 as follows:
FY 25/26 FY 26/27 (DR-420) (DR-420*) Change
$3,972,848,645 $4,152,942,725 $180,094,080 / 4.53%
*Includes New Construction and Annexations of approximately $15.9M
Source % of Total
Ad Valorem Tax 38.0%
Utility Tax 17.3%
Intergovernment - Half-Cent 10.1%
Franchise Fee 10.6%
Intergovernment Rev Sharing 6.5%
Communication Service Tax 5.9%
Interfund Transfers In 3.1%
Other 6.1%
Approp from Fund 2.3%
100.0%
16
Executive Summary | Page vi
Based on preliminary valuations and the proposed operating millage rate, projected FY 2027 net
ad valorem revenues are expected to increase $482,446 or 4.8% as follows:
(Adopted) (DR-420) Change
$9,959,815 $10,442,261 $482,446 / 4.8%
State Shared Revenues (Revenue Sharing and Half-Cent Sales Tax)
FY 2027 State Shared revenues are budgeted to increase by $145,000 or 3.2% as follows:
FY 25/26 FY 26/27 Change
$4,430,000 $4,575,000 $145,000/ 3.2%
Local Communication Services Tax
Projected FY 2027 General Fund revenues from Local Communication Service Taxes are budgeted
to decrease by $25,000 or 1.5% as follows:
FY 25/26 FY 26/27 Change
$1,650,000 $1,625,000 ($25,000) / 1.5%
Electric Utility and Franchise Fee
Effective March 2014, the City executed a 10-year franchise agreement with Duke Energy that
maintains a franchise fee of 6% on base revenue. The franchise agreement with Duke Energy was
renewed in August 2023 by Ordinance 2023-09 for an additional ten years. In total, projected FY 2027
General Fund revenues from Electric Utility Taxes and Electric Franchise Fees are budgeted to
increase 13.5%:
FY 25/26 FY 26/27 Change
$5,900,000 $6,700,000 $800,000 /13.5%
Other General Fund Sources
Other General Fund sources that include interfund transfers are expected to increase $116,662 or
4.8% as shown below.
FY 25/26 FY 26/27 Change
$2,406,244 $2,522,906 $116,662 / 4.8%
17
Executive Summary | Page vii
WATER & SEWER SOURCES
The budgeted revenues include rate adjustments per Ordinance 2023-13.
FY 25/26 FY 26/27 Change
$18,374,280 $20,122,498 $1,748,218 / 9.5%
In Fiscal Year 2027, the City will continue implementing a comprehensive utility infrastructure
strategy focused on regulatory compliance, operational resiliency, and long-term capital
reinvestment across its drinking water, wastewater, and reclaimed water systems. Since procuring
a new vendor in Fiscal Year 2025 to provide operation, maintenance, and management services for
the Citys utility facilities, the City has maintained a strong emphasis on service reliability, capital
planning, and proactive system management.
The City remains committed to delivering high-quality potable water and advancing critical water
system improvements. Key Fiscal Year 2027 priorities include residential flow meter replacements,
ongoing water main replacement activities, SCADA migration at Water Treatment Plants 1, 2, and
3, PLC and SCADA replacement at WTP 2, and continued design progression for the Sheoah
Boulevard Water Main Replacement project. These efforts, together with continued use of the
Citys hydraulic model, support infrastructure decision-making, water quality objectives, and
compliance with regulatory requirements such as the Lead and Copper Rule Revision.
Within the wastewater system, the City is continuing the multi-year effort to replace the East and
West Water Reclamation Facilities, with active design, permitting, CMAR coordination, and
multiple funding agreements underway. Additional Fiscal Year 2027 priorities include Lift Station
5E improvements, radio and PLC upgrades at lift stations, resiliency and redundancy
enhancements, sewer main replacement work, and continued coordination with FDEP and
SJRWMD.
In the reclaimed water system, the City is advancing the Michael Blake Boulevard extension, Oak
Forest reclaimed water system improvements, RIB-related projects, and reclaimed water main
replacement planning. Together, these initiatives demonstrate the Citys commitment to
maintaining reliable utility service, strengthening infrastructure performance, planning for future
regulatory requirements and planning responsibly for future system needs.
DEVELOPMENT SERVICES REVENUES
Revenues in the Development Services Fund are projected to increase by $72,300 or 6.3% as follows:
FY 25/26 FY 26/27 Change
$1,132,000 $1,204,300 $72,300 / 6.3%
Revenues for FY 26/27 are projected to be slightly higher than FY 25/26. Diversification of the property
tax base remains an important focus for the City. The 132-unit Hickory Grove Townhomes is still
currently under construction, along with 140-unit Legacy at Lake Talmo, Sutton Crossing Retail
Project, Seahawk Cove Extension, and Town Center Retail. Several other commercial and residential
projects are currently in the development review process.
18
Executive Summary | Page viii
OTHER RATES AND CHARGES
Oak Forest Wall Maintenance & Debt Service Funds
The Oak Forest Maintenance assessment remains unchanged at $60/BU as compared to the legal
maximum of $83.04/BU. A rate study was completed and the legal maximum amended with
Resolution 2025-14..
TLBD Maintenance & Debt Service Funds - Phases I and II
The TLBD Maintenance assessment was unchanged since FY 2010, when the annual assessment
was decreased to $120/ERU from the legal maximum of $128/ERU until FY24. For FY 2027, the rate
has been tentatively increased to $193 . A rate study was completed and the legal maximum was
amended with Resolution 2025-16.
Tuscawilla III Special Assessment Fund
The Tuscawilla III assessment district has both a capital and maintenance assessment. The capital
assessment is utilized for the annual debt service on an internal 20-year loan, which financed a
capital project relative to the existing Tuscawilla Units 12/12A wall. In FY 2024, there was an increase
to the capital assessment from $85/BU to $88/BU. For FY 2027, the rate will remain at the legal limit
of $88/BU. The maintenance assessment of $87/BU remains unchanged. Both assessments are now
at the legal maximum of $88/BU and $87/BU, respectively. The assessments for this fund are
insufficient. A rate study is currently still being determined and will be brought forward at a future
date.
19
Executive Summary | Page ix
Infrastructure Surtax Fund
In November of 2024, a countywide precinct referendum resulted in an additional 1% (i.e. 1 cent) local
government infrastructure sales surtax upon taxable transactions occurring in Seminole County.
The tax went into effect on January 1, 2025 and will expire December 31, 2034. The proceeds are to
be utilized for qualified public infrastructure projects and are distributed 25% to the School Board,
50% to the County and the remaining 25% of net revenues distributed according to a statutory
formula to the County and all Seminole municipalities. Per the interlocal agreement, the Winter
Springs distribution percentage is 3.83%, which may be utilized for public infrastructure as defined
in the Florida statutes [Section 212.055(2)(d)].
Solid Waste Fund
The City entered into a Solid Waste Franchise Agreement with Waste Pro of Florida, Inc. on March 1,
2006. The weekly service includes two solid waste, one recycling and one yard waste pickup. The
recent competitive bidding experiences of other nearby municipalities and counties did not result
in favorable outcomes for their residents. As a result of that evaluation, staff recommended that the
Commission grant a long-term extension to Waste Pro of Florida because such extension would be
more economically advantageous to the citizens of Winter Springs than competitively bidding solid
waste services in the current market. The long-term extension was authorized on May 10, 2021 by
Ordinance 2021-03 and became effective March 1, 2022 following the expiration of the previous
addendum. It will remain in effect through February 28, 2027, with three additional one-year
extensions available upon mutual request.
The residential rate of $18.10 charged to customers remained unchanged for over 18 years. This rate
increased in FY24 to $22.81 , in FY25 to $28.74, in FY26 to $30.17, and FY27 to $31.38(Resolution 2023-
35).
Impact Fee Funds
In 2016, the City Commission adopted Ordinance 2016-10 amending the City's transportation
impact fee schedule. For most commercial and residential land uses, the new transportation
impact fees are significantly lower than the previous fees. In 2017, the City Commission adopted
Ordinance 2017-16, which reduced police and fire impact fees while an increase was warranted for
park impact fees. Impact fee revenues are not budgeted until received.
20
Executive Summary | Page x
EXPENDITURE HIGHLIGHTS
PERSONNEL COSTS
Personnel costs include employee salaries, FICA, health and life insurance, workers comp, and
retirement benefits. These costs account for the majority of the Citys operating expenditures. Some
of the challenges we have faced in previous fiscal years, that continue to be a challenge into FY 2027
are a volatile labor market, increases to minimum wage, additional staffing needed to maintain
critical components of City infrastructure, increased inflation, and the impact of older generations
retiring in large numbers. To face these challenges and to maintain our competitive advantage for
recruiting and retention, we regularly review processes and search for efficiencies/process
automation. In prior budgets we have made market adjustments to salaries and pay ranges.
Included in this budget is a 3% increase for qualified employees to assist with cost-of-living increases.
As part of an ongoing effort to improve retention and recruitment for employees not eligible for the
Defined Benefit Plan, this budget includes a market adjustment for the Defined Contribution Plan.
Additionally, an increase in Health Insurance premiums of 8% has been included in the totals below.
Personnel costs, totaling $21,709,709 are proposed to increase 10.0% over the prior fiscal year as
follows:
FY 25/26 FY 26/27
Original Proposed
Budget Budget Change
General $16,163,480 $17,378,093 7.5%
Enterprise $3,562,184 $4,331,616 21.6%
Total $19,725,664 $21,709,709 10.0%
Staffing and Wages - Full-time headcount has increased this year, due to the stormwater
masterplan and adding an additional GIS position to reduce reliance on outside consultants. As part
of our commitment to maintaining high standards, positions were streamlined, vacancies re-
evaluated, and job duties re-aligned. The total full-time headcount for FY 2027 accompanied by
trailing historical data follows:
Pension - Funding of the Citys Defined Benefit Pension Plan is an important and critical area of
focus. Due to the nature of a Defined Benefit plan, the City is statutorily obligated to provide funding
6.85 6.50
4.61 4.57 4.05 4.46 4.52 4.78 4.77 4.67 4.72
0.10
2.10
4.10
6.10
8.10
FY10 FY11 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27
Employees per 1,000 Residents
FY10 FY11 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27
Full-
Time 228 217 |
| 177 158 174 175 187 188 184 188
21
Executive Summary | Page xi
sufficient to keep the plan actuarially sound. In a typical Defined Benefit plan structure, market
gains are expected to fund the majority of this financial obligation. However, when market
conditions result in losses and an associated decrease in plan assets, the City is obligated to fund
these losses to the extent necessary to make the plan actuarially whole. Thus, a Defined Benefit
plan and its associated benefit structure and contractual liability must be proactively monitored and
reviewed in order to ensure the Citys fiscal ability to meet its related statutory obligation, as well as
to gauge and ensure the sustainability of the plan. Commission has provided direction to allow for
enhanced benefit options that better align with the market.
Pension plan funding levels have improved significantly over the past fifteen years. The vested
benefit security ratio increased from 62.4% in FY 2011 to 108.0% as of October 1, 2025. The vested
benefit security ratio for the plan year ended 2025 is 104.6%. The smoothed investment return was
11.11% and was higher than 6.75% the assumed rate of return.
Health Insurance - In FY 2012, the City migrated away from an HMO-type health insurance plan in
favor of Major Medical (high deductible) benefit plan structure, inclusive of an HSA (Health Savings
Account). To meet the demands of the current labor market, we have offered a traditional PPO plan,
as a buy-up option to employees, in addition to subsidizing dependent and family medical
premiums. Additionally, the City continues its proactive healthcare program which includes:
education, wellness programs and financial incentives. The City is committed to a balanced
employer-employee cost sharing and accountability benefit plan.
OPERATING COSTS
FY 2026 Operating Costs, totaling $27,394,913 are proposed to increase 3.5% from the prior fiscal
year as follows:
FY 25/26 FY 26/27
Original Proposed
Budget Budget Change
General $8,046,259 $8,266,451 2.7%
Other Governmental $6,029,438 $5,926,558 (1.7%)
Enterprise $12,910,844 $13,731,804 6.4%
Total $26,986541 $27,924,813 3.5%
General Fund changes in operating costs by department are as follows:
FY 25/26 FY 26/27
Original Proposed
Budget Budget Change
Information & General Gov't $2,491,877 $2,454,838 (1.5%)
Community Development $1,667,317 $1,719,885 3.2%
Parks & Recreation $1,567,085 $1,564,629 (0.2%)
Police $1,613,670 $1,715,918 6.3%
Finance $274,556 $286,205 4.2%
Public Works $265,753 $345,936 30.2%
Executive $166,001 $179,040 (6.1%)
Total $8,046,259 $8,266,451 2.7%
22
Executive Summary | Page xii
During the zero based line item review process all departments identified ways to reduce operating
expenditures from their initial proposal.
CAPITAL OUTLAY
Capital Outlay includes capital improvements such as land, improvements to land and capital
equipment defined as vehicles and equipment over $5,000 in value with a useful life greater than
one year. FY 2027 Capital Outlay, totaling $61.9M is 129.2% more than last years budget as follows:
FY 25/26 FY 26/27
Original Proposed
Budget Budget Change
General $1,054,456 $570,000 (45.9%)
Other Governmental $11,344,500 $12,372,500 9.2%
Enterprise $14,630,000 $49,020,000 235.1%
Total $27,028,956 $61,963,000 129.2%
The substance of the FY 2027 capital budget appears in the Infrastructure Surtax Fund,
Transportation-related Funds, Impact Fee Funds (Transportation, Park), Capital Project Funds and
Enterprise Funds which are funded by infrastructure surtax, developer fees, grants and/or user fees.
General Government Vehicles are funded in the General Fund. A detailed capital list begins on page
18.
GENERAL FUND FISCAL POLICY TEST
Each year, the General Fund is tested to determine if the fund complies with three internal fiscal
policies/guidelines as follows:
1. That sufficient recurring revenue exist to pay for all recurring costs, thus avoiding the use of
non-recurring revenues and fund balances to fund recurring costs.
2. That sufficient recurring and non-recurring revenues are available to fund non-recurring
costs.
3. That the 25% fund balance policy is being maintained (fund balance equal to or exceeding
25% of personnel and operating costs).
All three policies are being satisfied for FY 2027.
23
Executive Summary | Page xiii
BUDGET CALENDAR
A Commission workshop to consider the Fiscal Year 2027 Proposed Budget is scheduled for July 13,
2026. In accordance with TRIM law, a proposed millage rate is required to be adopted by August 4,
2026. Therefore, consideration and adoption of the tentative millage cap is scheduled for the July
13th regular Commission meeting. The first public hearing for adoption of the Fiscal Year 2027
Budget is scheduled for September 14, 2026 and the final public hearing is scheduled for September
28, 2026.
ACKNOWLEDGEMENTS
I would like to thank the Mayor and Commission for their leadership and guidance. I want to
recognize the Department Heads for their professionalism and thoughtful budget preparation,
and their dedication to our community. We are extremely fortunate to have such a professional
and skilled staff that is committed to excellence. I do need to single out our budget team: Finance
Director Holly Queen, Budget Manager Michelle Rozanski, Payroll and Benefits Administrator Kim
Aviles and Director of Administrative Services and Operations Brian Dunigan for their invaluable
assistance in helping me prepare this budget.
The Citys leadership team is committed to moving Winter Springs forward and building a
sustainable community. I respectfully recommend adoption of the attached Fiscal Year 2027
budget as submitted.
Respectfully submitted,
Kevin A. Sweet, MPA, ICMA-CM
City Manager
24
- Adopted
FY 23/24 FY 24/25 FY 25/26 FY 26/27
Fund Type Actual Actual Budget Budget
General $34,249,641 $26,306,276 $25,262,907 $26,844,967
Other Governmental:
Special Revenue $20,969,942 $18,219,804 $9,045,754 $9,273,623
Special Assessment $995,312 $823,674 $882,692 $1,024,982
Debt Service $1,320,054 $1,252,442 $1,285,000 $1,295,000
Capital Project $700,324 $1,680,232 $37,000 $1,073,000
Enterprise $30,477,769 $26,027,956 $29,017,636 $67,057,938
Total Sources (exclusive of approp)$88,713,042 $74,310,384 $65,530,989 $106,569,510
Total Appropriations FROM Funds $2,729,907 $4,216,512 $14,894,857 $11,936,637
Total Sources $91,442,949 $78,526,896 $80,425,846 $118,506,147
Adopted
FY 23/24 FY 24/25 FY 25/26 FY 26/27
Fund Type Actual Actual Budget Budget
General $32,437,021 $27,727,896 $26,539,195 $27,490,044
Other Governmental:
Special Revenue $19,584,734 $16,765,445 $15,496,943 $15,882,423
Special Assessment $812,769 $979,239 $896,198 $977,498
Debt Service $1,275,000 $1,275,000 $1,278,501 $1,278,501
Capital Project $2,075,806 $317,316 $1,115,500 $1,572,500
Enterprise $14,242,212 $15,288,656 $34,296,874 $70,323,531
Total Applications (exclusive of approp)$70,427,542 $62,353,552 $79,623,211 $117,524,497
Total Appropriations TO Funds $21,015,407 $16,173,434 $802,635 $981,650
Total Applications *$91,442,949 $78,526,986 $80,425,846 $118,506,147
* Includes interfund transfers of:$23,011,268 $6,087,896 $2,089,908 $2,130,696
Source and Application of Funds
Fiscal Year 2026-2027 Budget
1 25
ALL FUNDS - SUMMARY
Source/Application Category
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Actual Actual Budget Budget Budget
SOURCES
Revenues
Gene General $23,498,373 $25,592,240 $24,447,999 $24,532,786 $25,989,271
Othe Other Governmental $21,725,632 $18,602,292 $9,975,446 $10,982,820 $11,391,605
Enter Enterprise $20,477,769 $24,027,956 $29,017,636 $29,017,636 $67,057,938
TOTAL REVENUES $65,701,774 $68,222,488 $63,441,081 $64,533,242 $104,438,814
Transfers
Gene General $10,751,268 $714,036 $814,908 $814,908 $855,696
Othe Other Governmental $2,260,000 $3,373,860 $1,275,000 $1,275,000 $1,275,000
Enter Enterprise $10,000,000 $2,000,000 $0 $0 $0
TOTAL TRANSFERS $23,011,268 $6,087,896 $2,089,908 $2,089,908 $2,130,696
Total Sources *$88,713,042 $74,310,384 $65,530,989 $66,623,150 $106,569,510
APPLICATIONS
Personnel Services
Gene General $13,714,126 $14,350,624 $16,163,480 $16,222,012 $17,378,093
Othe Other Governmental $0 $0 $0 $0 $0
Enter Enterprise $3,053,164 $2,316,265 $3,562,184 $3,562,184 $4,331,616
TOTAL PAYROLL $16,767,290 $16,666,889 $19,725,664 $19,784,196 $21,709,709
Operating
Gene General $5,940,374 $6,244,404 $8,046,259 $8,030,013 $8,266,451
Othe Other Governmental $5,123,723 $5,365,179 $6,029,438 $6,997,613 $5,926,558
Enter Enterprise $10,358,055 $11,358,819 $12,910,844 $12,882,044 $13,731,804
TOTAL OPERATING $21,422,152 $22,968,402 $26,986,541 $27,909,670 $27,924,813
Debt Service
Gene General $160,545 $230,883 $0 $0 $0
Othe Other Governmental $1,409,923 $1,414,282 $1,413,204 $1,413,204 $1,411,864
Enter Enterprise $995,823 $964,358 $2,378,938 $2,378,938 $2,384,415
TOTAL DEBT SERVICE $2,566,291 $2,609,523 $3,792,142 $3,792,142 $3,796,279
Transfers
Gene General $11,710,000 $4,715,000 $1,275,000 $1,275,000 $1,275,000
Othe Other Governmental $10,550,000 $0 $0 $0 $0
Enter Enterprise $751,268 $1,540,813 $814,908 $814,908 $855,696
TOTAL TRANSFERS $23,011,268 $6,255,813 $2,089,908 $2,089,908 $2,130,696
Capital
Gene General $911,976 $2,186,985 $1,054,456 $1,096,957 $570,500
Othe Other Governmental $6,664,663 $12,557,539 $11,344,500 $7,990,449 $12,372,500
Enter Enterprise $2,361,006 $4,352,194 $14,630,000 $14,658,800 $49,020,000
TOTAL CAPITAL $9,937,645 $19,096,718 $27,028,956 $23,746,206 $61,963,000
Total Applications *$73,704,646 $67,597,345 $79,623,211 $77,322,122 $117,524,497
*Total Sources and Applications are exclusive of Appropriations To/From Fund Balance. Total Applications for FY 23/24 and
FY24/25 do not tie to Applications (prev. pg. sub-total) as a result of Enterprise Funds' expenditures which do not decrease fund
equity due to balance sheet capitalization.
2 26
Original
Actuals Budget Budget
Source FY 25 FY 26 FY 27
Charges for Service $23,281,427 29.6%$25,492,676 31.7%$28,571,347 24.1%
Ad Valorem Tax $9,435,614 12.0%$9,959,815 12.4%$10,442,261 8.8%
Utility Tax $4,358,144 5.5%$4,097,048 5.1%$4,762,800 4.0%
Intergovernment - Half-Cent $2,839,800 3.6%$2,830,000 3.5%$2,780,000 2.3%
Franchise Fee $2,797,230 3.6%$2,719,800 3.4%$2,917,000 2.5%
Interfund Transfers In $6,087,896 7.8%$2,089,908 2.6%$2,130,696 1.8%
Intergovernment - Rev Sharing $1,852,246 2.4%$1,600,000 2.0%$1,795,000 1.5%
Intergovernment - Other $10,383,987 13.2%$2,751,100 3.4%$3,473,800 2.9%
Communication Service Tax $1,615,616 2.1%$1,650,000 2.1%$1,625,000 1.4%
Miscellaneous $5,114,863 6.5%$2,141,335 2.7%$1,964,610 1.7%
Licenses & Permits $1,133,455 1.4%$1,063,000 1.3%$1,198,000 1.0%
Intergovernment - Local Infrastructure $3,633,737 4.6%$2,580,000 3.2%$3,709,164 3.1%
Special Assessments $725,293 0.9%$879,207 1.1%$1,017,832 0.9%
Fines & Forfeitures $446,659 0.6%$105,100 0.1%$110,000 0.1%
Other Taxes $118,759 0.2%$120,000 0.1%$120,000 0.1%
Loan Proceeds $360,816 0.4%$5,452,000 6.8%$39,952,000 33.7%
Impact Fees $124,842 0.2%$0 0.0%$0 0.0%
Approp from Fund $4,216,602 5.4%$14,894,857 18.5%$11,936,637 10.1%
Total Sources $78,526,986 100.0%$80,425,846 100.0%$118,506,147 100.0%
Original
Actuals Budget Budget
Application FY 25 FY 26 FY 27
Personnel $16,666,889 21.2%$19,725,664 24.5%$21,709,709 18.3%
Capital Outlay $14,744,655 18.8%$27,028,956 33.6%$61,963,000 52.3%
Services $8,747,935 11.1%$9,479,928 11.8%$10,110,168 8.5%
Repair and Maintenance $5,304,084 6.8%$7,129,747 8.9%$7,303,245 6.2%
Utilities $5,422,957 6.9%$6,029,865 7.5%$6,189,934 5.2%
Debt Service $1,717,793 2.2%$3,792,142 4.7%$3,796,279 3.2%
Other Operating $2,001,836 2.5%$2,670,242 3.3%$2,730,152 2.3%
Interfund Transfers Out $6,255,813 8.0%$2,089,908 2.6%$2,130,696 1.8%
Supplies $1,096,844 1.4%$1,241,770 1.5%$1,170,138 1.0%
Fuel $319,746 0.4%$432,254 0.5%$418,441 0.4%
Grants & Aids $75,000 0.1%$2,735 0.0%$2,735 0.0%
Approp to Fund $16,173,434 20.6%$802,635 1.0%$981,650 0.8%
Total Applications $78,526,986 100.0%$80,425,846 100.0%$118,506,147 100.0%
Organization-Wide
% of
Total
% of
Total
% of
Total
Source and Application of Funds
by Classification
% of
Total
% of
Total
% of
Total
3 27
Original
Actuals Budget Budget
Source FY 25 FY 26 FY 27
Non-Department $35,168,425 44.8%$30,774,843 38.3%$65,884,061 55.6%
Water & Sewer $17,438,924 22.2% $19,781,580 24.6% $22,189,798 18.7%
Public Works $12,774,756 16.3%$8,353,728 10.4%$10,359,646 8.7%
General Government $1,318,005 1.7% $1,310,000 1.6% $1,312,000 1.1%
Stormwater $3,228,419 4.1% $1,849,056 2.3% $3,061,840 2.6%
Protective Inspections $1,057,351 1.3% $1,036,000 1.3% $1,166,300 1.0%
Community Development $1,321,889 1.7% $964,692 1.2% $1,082,982 0.9%
Finance $720,220 0.9% $814,908 1.0% $855,696 0.7%
Parks & Recreation $526,889 0.7% $441,682 0.5% $433,737 0.4%
Police $583,312 0.7% $114,000 0.1% $122,950 0.1%
Fire $128,569 0.2% $50,000 0.1% $60,000 0.1%
Executive & Legislative $43,625 0.1% $40,500 0.1% $40,500 0.0%
Approp from Fund $4,216,602 5.4% $14,894,857 18.5% $11,936,637 10.1%
Total Sources $78,526,986 100.0% $80,425,846 100.0% $118,506,147 100.0%
Original
Actuals Budget Budget
Application FY 25 FY 26 FY 27
Water & Sewer $16,936,303 21.6% $31,174,629 38.8% $64,071,149 54.1%
Public Works $11,468,767 14.6% $15,156,543 18.8% $18,643,737 15.7%
Police $10,287,640 13.1% $11,011,193 13.7% $11,198,260 9.4%
Information Services $4,064,658 5.2% $4,866,889 6.1% $4,904,391 4.1%
Community Development $3,570,295 4.5% $4,260,234 5.3% $3,920,353 3.3%
Parks & Recreation $3,587,433 4.6% $3,367,444 4.2% $3,537,151 3.0%
Protective Inspections $1,698,382 2.2% $2,813,660 3.5% $3,025,738 2.6%
General Government $5,274,495 6.7% $2,258,796 2.8% $2,114,397 1.8%
Stormwater $2,979,559 3.8% $2,008,585 2.5% $3,226,644 2.7%
Finance $1,669,492 2.1% $1,858,257 2.3% $1,963,257 1.7%
Executive & Legislative $816,528 1.0% $846,981 1.1% $919,420 0.8%
Approp to Fund $16,173,434 20.6% $802,635 1.0% $981,650 0.8%
Total Applications $78,526,986 100.0% $80,425,846 100.0% $118,506,147 100.0%
% of
Total
% of
Total
% of
Total
Organization-Wide
Source and Application of Funds
by Function
% of
Total
% of
Total
% of
Total
4 28
PROJECTED CHANGES IN FUND BALANCE
Governmental Funds - Major/Non-Major in the Aggregate
Original Revised
FY 25/26 FY 25/26 FY 26/27
Budget Budget Budget
GENERAL FUND
Sources $25,262,907 $25,347,694 $26,844,967
Applications $26,539,195 $26,623,982 $27,490,044
Appropriation To (From) Fund Balance ($1,276,288)($1,276,288)($645,077)
FUND BALANCE - October 1 $9,596,593 $9,713,143 $8,436,855
Appropriation TO (FROM) Fund Balance ($1,276,288)($1,276,288)($645,077)
FUND BALANCE - September 30 $8,320,305 $8,436,855 $7,791,778
Sources $11,250,446 $12,257,820 $12,666,605
Applications $18,787,142 $16,401,266 $19,710,922
Appropriation To (From) Fund Balance ($7,536,696)($4,143,446)($7,044,317)
FUND BALANCE - October 1 $26,269,859 $36,895,559 $32,752,113
Appropriation TO (FROM) Fund Balance ($7,536,696)($4,143,446)($7,044,317)
FUND BALANCE - September 30 $18,733,163 $32,752,113 $25,707,796
SOLID WASTE FUND
Sources $4,479,754 $4,479,754 $4,634,509
Applications $3,751,292 $3,751,292 $3,882,391
Appropriation To (From) Fund Balance $728,462 $728,462 $752,118
FUND BALANCE - October 1 $1,451,938 $2,421,558 $3,150,020
Appropriation TO (FROM) Fund Balance $728,462 $728,462 $752,118
FUND BALANCE - September 30 $2,180,400 $3,150,020 $3,902,138
INFRASTRUCTURE SURTAX FUND
Sources $2,776,000 $2,776,000 $3,909,164
Applications $4,725,000 $2,525,000 $9,011,000
Appropriation To (From) Fund Balance ($1,949,000)$251,000 ($5,101,836)
FUND BALANCE - October 1 $9,157,551 $12,304,820 $12,555,820
Appropriation TO (FROM) Fund Balance ($1,949,000)$251,000 ($5,101,836)
FUND BALANCE - September 30 $7,208,551 $12,555,820 $7,453,984
SEWER PLANT REPLACEMENT
Sources $717,000 $1,454,374 $0
Applications $1,700,000 $2,437,374 $0
Appropriation To (From) Fund Balance ($983,000)($983,000)$0
FUND BALANCE - October 1 $1,742,853 $1,900,922 $917,922
Appropriation TO (FROM) Fund Balance ($983,000)($983,000)$0
FUND BALANCE - September 30 $759,853 $917,922 $917,922
OTHER GOVERNMENTAL FUNDS - NON-MAJOR FUNDS in the aggregate
Sources $3,277,692 $3,547,692 $4,122,932
Applications $8,610,850 $7,687,600 $6,817,531
Appropriation To (From) Fund Balance ($5,333,158)($4,139,908)($2,694,599)
FUND BALANCE - October 1 $13,917,517 $22,169,181 $17,046,273
Appropriation TO (FROM) Fund Balance ($5,333,158)($4,139,908)($2,694,599)
FUND BALANCE - September 30 $8,584,359 $18,029,273 $14,351,674
OTHER GOVERNMENTAL FUNDS (Major funds in this grouping are shown separately below)
5 29
PROJECTED CHANGES IN FUND EQUITY
Enterprise Funds
Original Revised
FY 25/26 FY 25/26 FY 26/27
Budget Budget Budget
ALL ENTERPRISE FUNDS
Sources $29,017,636 $29,017,636 $67,057,938
Applications (includes capital, principal reduction, if
applicable)$34,296,874 $34,296,874 $70,323,531
Appropriation TO (FROM) Fund Equity ($5,279,238)($5,279,238)($3,265,593)
FUND EQUITY 1 - October 1 $28,128,614 $38,723,577 $33,444,339
Appropriation TO (FROM) Fund Equity ($5,279,238)($5,279,238)($3,265,593)
FUND EQUITY1 - September 30 $22,849,376 $33,444,339 $30,178,746
WATER & SEWER (Utility & Service Availability)
Sources $26,003,580 $26,003,580 $62,711,798
Applications (includes capital, principal reduction, if
applicable)$29,474,629 $29,474,629 $64,071,149
Appropriation TO (FROM) Fund Equity ($3,471,049)($3,471,049)($1,359,351)
FUND EQUITY1 - October 1 $24,264,619 $31,398,033 $27,926,984
Appropriation TO (FROM) Fund Equity ($3,471,049)($3,471,049)($1,359,351)
FUND EQUITY1 - September 30 $20,793,570 $27,926,984 $26,567,633
DEVELOPMENT SERVICES
Sources $1,132,000 $1,132,000 $1,204,300
Applications (includes capital, principal reduction, if
applicable)$2,813,660 $2,813,660 $3,025,738
Appropriation TO (FROM) Fund Equity ($1,681,660)($1,681,660)($1,821,438)
FUND EQUITY1 - October 1 $3,256,782 $3,955,898 $2,274,238
Appropriation TO (FROM) Fund Equity ($1,681,660)($1,681,660)($1,821,438)
FUND EQUITY1 - September 30 $1,575,122 $2,274,238 $452,800
STORMWATER
Sources $1,882,056 $1,882,056 $3,141,840
Applications (includes capital, principal reduction)$2,008,585 $2,008,585 $3,226,644
Appropriation TO (FROM) Fund Equity ($126,529)($126,529)($84,804)
FUND EQUITY1 - October 1 $607,213 $3,369,646 $3,243,117
Appropriation TO (FROM) Fund Equity ($126,529)($126,529)($84,804)
FUND EQUITY1 - September 30 $480,684 $3,243,117 $3,158,313
1 For the Enterprise Funds, the budgeted fund equity excludes net capital and that portion of fund balance that is
restricted, therefore, it will not tie to ACFR fund equity balances.
6 30
REVENUES
Fiscal Year Tax Year Final Gross Taxable Value
from DR-403
Percentage
Incr (Decr)
2018 2017 $2,147,274,968 9.5%
2019 2018 $2,293,968,241 6.8%
2020 2019 $2,509,878,198 9.4%
2021 2020 $2,708,235,730 7.9%
2022 2021 $2,854,767,219 5.4%
2023 2022 $3,171,266,844 11.1%
2024 2023 $3,461,281,632 9.1%
2025 2024 $3,737,722,164 8.0%
2026 2025 $3,972,848,645 6.3%
DR-420
2027 2026 $4,151,626,834 4.3%
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
In
M
i
l
l
i
o
n
s
Fiscal Year
Final Gross Taxable Value (DR-403)
FY 2026 - Early Estimates/DR-420
Ad Valorem Taxes
Ad valorem taxes represent the largest single revenue source to the Citys
General Fund. For the proposed budget year, the ad valorem revenue budget
accounts for 39% of the total budgeted revenue for the General Fund. The
amount of ad valorem revenue generated is a function of the gross final taxable
value as established by the Seminole County Property Appraiser and the
millage rate (per thousand dollars of property valuation) established by the City
Commission. The following graph shows the final gross taxable value (DR-403)
for the last ten fiscal years. Please note that the valuation identified for fiscal
year 2027 is not the final valuation but rather the valuation as submitted by the
Property Appraiser (Early Estimate/DR-420).
7 31
REVENUES
Fiscal Year Tax Year Operating Voted Debt Total Millage
2018 2017 2.4300 0.0600 2.4900
2019 2018 2.4300 0.0500 2.4800
2020 2019 2.4300 0.0000 2.4300
2021 2020 2.4100 0.0000 2.4100
2022 2021 2.4100 0.0000 2.4100
2023 2022 2.4100 0.0000 2.4100
2024 2023 2.4100 0.0000 2.4100
2025 2024 2.6200 0.0000 2.6200
2026 2025 2.6200 0.0000 2.6200
2027 2026 2.6200 0.0000 2.6200
Millage Rate
2
3
4
5
6
7
8
9
10
11
In
M
i
l
l
i
o
n
s
Fiscal Year
Total Ad Valorem
Includes Operating and Voted Debt
with statutory discount applied
1.0
1.2
1.4
1.6
1.8
2.0
2.2
2.4
2.6
2.8
3.0
Operating & Voted Debt Millage Rates
Operating Voted Debt
Ad Valorem Taxes (contd)
Florida Statute 200.065 - Truth in Millage Bill (TRIM):
This statute went into effect with fiscal year 1982. This law will only allow a taxing authority to receive the same
dollar amount of property tax in each subsequent year without advertising a tax increase. If property values
increase, exclusive of new construction, the taxing authority is required to reduce, or roll back, the millage rate in
order to receive the same tax dollars as the previous year. Any millage in excess of the rolled-back millage is
considered a tax increase and must be publicly advertised. Additionally, any tax increase must be publicly
announced at two public hearings prior to the budget adoption.
The following chart shows the millage history, both operating and voted debt, for the City of Winter Springs for
the last ten fiscal years.
8 32
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
In
T
h
o
u
s
a
n
d
s
Fiscal Year
Electricity & Communication Service Tax
Electricity Communication Services
Electricity and Communication Services Tax
[Utility taxes Sections 1-2, Art. VIII State Constitution, Municipal Ordinances 751, 2001-
42, 2005-13; Communication Services Tax - Sections 202.19(1), Florida Statutes]
The following chart reflects eight years of historical data for the major revenue sources
as well as estimates for our current fiscal year and proposed budget. These revenue
streams flow through the General Fund and are obligated for debt service. The
electric utility and communication service tax revenues represent 15% and 6% of the
budgeted revenues, respectively.
9 33
REVENUES
Fund Amount Reason for Transfer
1999 Debt Service Fund (#202) $1,275,000
General Fund (#001) $855,696
From the General Fund for debt service requirements
related to the Series 1999 US Bank note
From Water & Sewer - cost allocation for the Utility Billing
division of the Finance department (1360)
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
In
T
h
o
u
s
a
n
d
s
Fiscal Year
Electric Franchise Fees
Inter-fund Transfers-In
Inter-fund transfers may be recurring or non-recurring in nature. An example of a non-
recurring transfer would be one related to a short-lived special project or grant activity. Many
of the recurring transfers are the result of central service costs being allocated to the funds to
which those costs relate, i.e. Utility Billing (Division #1360).
The following list represents those transfers which exceed 1% of total sources of the receiving
fund along with the anticipated amount and reason for transfer:
Electric Franchise Fees
[Home Rule Authority - Sections 1-2, Art. VIII, State Constitution]
Electric franchise fee revenue from Duke Energy goes directly to the General Fund and is
utilized for the annual debt service requirements via transfers to the debt service fund.
The following chart reflects historical data for this revenue source. The current and
upcoming fiscal year projections are based on a weighted-average trend analysis. Electric
Franchise Fee revenues represent 10% of the General Fund budgeted revenues.
10 34
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
In
T
h
o
u
s
a
n
d
s
Fiscal Year
Municipal Revenue Sharing
& Half-Cent Sales Tax
Revenue Sharing Half-Cent Sales Tax
Major Inter-Governmental Revenues
State-Shared Revenues
There are a number of taxes imposed by the State and shared with counties, municipalities
and school districts. Based on eligibility requirements the state allocates a portion of state-
collected taxes to specified local governments. Two of the state-shared revenues which
provide a significant percentage of total fund revenues for the General Fund are Municipal
Revenue Sharing and Local Government Half-Cent Sales Tax.
Municipal Revenue Sharing Program
[Sections 206.605(1), 206.879(1), 212.20(6), and 218.20-.26, Florida Statutes]
In order to ensure a certain level of parity across local government units the Florida Revenue
Sharing Act of 1972 was enacted. Typically, legislation is passed each year that could
potentially impact the amount of sales tax revenues available for distribution to municipal
governments. Floridas Legislative Committee on Intergovernmental Relations (LCIR)
provides projections which are the basis for the budget. During the current fiscal year, it is
expected that this revenue will contribute approximately 6.7% of total General Fund
revenues.
Local Government Half-Cent Sales Tax Program
[Sections 212.20(6) and 218.60-.66, Florida Statutes]
This program which was authorized in 1982 is the largest revenue generator among the
state-shared revenue sources. The programs primary purpose is to provide funding for local
programs while offering relief from ad valorem and utility taxes. Distribution is based on
allocation formulas. During the current fiscal year, it is expected that this revenue will
contribute approximately 10.4% of total General Fund revenues.
11 35
REVENUES
0
Charge Type
2024* 2025
-2026**2027 2024* 2025
-2026**2027 2024* 2025
-2026**2027 2024* 2025
-2026**2027
Base facility charge $7.88 $8.87 $9.98 $10.48 $6.10 $7.02 $8.07 $8.68 N/A N/A N/A N/A $16.13 $19.36 $23.23 $26.02
Consumption rates per 1000 gallons:
0 - 5,000 $1.83 $2.06 $2.32 $2.44 $1.10 $1.27 $1.46 $1.57 $2.66 $2.99 $3.36 $3.53 $6.30 $7.56 $9.07 $10.16
5,000 - 10,000 $1.83 $2.06 $2.32 $2.44 $1.37 $1.58 $1.82 $1.96 $3.52 $3.96 $4.46 $4.68 $6.30 $7.56 $9.07 $10.16
10,001 to 15,000 $2.66 $2.99 $3.36 $3.53 $1.92 $2.21 $2.54 $2.72 $4.34 $4.88 $5.42 $5.76 N/A N/A N/A N/A
15,001 - 20,000 $3.52 $3.96 $4.46 $4.68 $2.15 $2.47 $2.84 $3.05 $5.70 $6.41 $7.21 $7.57 N/A N/A N/A N/A
20,001 - 25,000 $4.34 $4.88 $5.42 $5.76 $3.15 $3.62 $4.16 $4.47 $7.89 $8.88 $9.99 $10.49 N/A N/A N/A N/A
25,001 - 30,000 $5.70 $6.41 $7.21 $7.57 $3.15 $3.62 $4.16 $4.47 $7.89 $8.88 $9.99 $10.49 N/A N/A N/A N/A
30,001 and over $7.89 $8.88 $9.99 $10.49 $3.15 $3.62 $4.16 $4.47 $7.89 $8.88 $9.99 $10.49 N/A N/A N/A N/A
1 Sewer is only charged on the first 10,000 gallons
* FY2024 Per Ordinance 2023-13 in January 2024 - Water increased 11.0%, Sewer increased 15.4%, Reclaim increased 12.6%
-FY2025 Per Ordinance 2023-13 in October 2024 - Water Increased 12.5%, Sewer Increased 20.0, Reclaim increased 15.3%
** FY2026 Per Ordinance 2023-13 in October 2025 - Water Increased 12.5%, Sewer Increased 20.0, Reclaim increased 15.3%
Storm Water $10.00/month per Equivalent Residential Unit (ERU), FY2025 Per Ordinance 2025-11 in July 2025 - Storm Water Increased by $4.50
$15.00/month per Equivalent Residental Unit (ERU), FY2027 Per Ordinance 2026-01 in June 2026 - Storm Water Increased by $5.00
Solid Waste (garbage and recycling) - Increased in January 2026 from $28.74 to $30.17/month, Additional cart rate - $10.55/month
Increase in January 2027 from $30.17 to $31.38/month Additional cart rate $10.55/month Per Resolution 2023-35 in October 2023
Sewer 1Water - 3/4" Irrigation
MetersWater (3/4" meter)Water - 3/4" Reclaimed
Intergovernmental Revenues (contd)
Local Discretionary Sales Surtax
[Sections 212.054-.055, Florida Statutes]
There are seven types of local discretionary sales surtaxes currently authorized for county and municipal
government revenue sources. The infrastructure surtax is also referred to as local option sales taxes. There have
been four generations of infrastructure surtax. The first generation was a 1% surtax which became effective in
Seminole County on October 1, 1991 and expired on September 30, 2001; the second generation became
effective on January 1, 2002 and expired on December 31, 2011; the third generation became effective January 1,
2015 and expired on December 31, 2024.
A fourth generation of this 1% sales surtax was approved by voters in November 2024 and became effective on
January 1, 2025 and will expire December 31, 2034. The revenue and expenditure budget relative to the fourth
generation infrastructure surtax will be accounted for in the Infrastructure Surtax Fund [previously identified as
the Road Improvements Fund (#121)] and will primarily be utilized for transportation-related projects and other
public infrastructure.
Charges for Services
[Utility Fees Home Rule Authority Sections 1-2, Art. VIII, State Constitution]
The Water and Sewer Utility Fund and the Stormwater Funds are enterprise funds with a customer base of
approximately 14,150 whose primary revenue streams consist of charges for service. The Solid Waste fund is a
special revenue fund established to account for fees for solid waste and recycling services performed by
contract vendors. The City retained a consultant to review the adequacy of all utility rates, fees and charges for
the operation, maintenance, replacement and debt service of the water and wastewater systems. Ordinance
2023-13 approved Rate increases. Increases were warranted, approved with the billing cycles in January 2024
and additionally in October 2024. The following chart indicates two years of rate history for residential potable
water, reclaimed water, irrigation-metered water, and sewer.
12 36
Department
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Executive 4 0.00 4.00 4 0.00 4.00 4 0.00 4.00
Finance 16 2.19 18.19 17 0.73 17.73 17 0.73 17.73
Information & General Services 15 0.00 15.00 18 0.00 18.00 18 0.00 18.00
Public Works 16 0.00 16.00 15 0.00 15.00 15 0.00 15.00
Community Development 9 0.00 9.00 8 0.00 8.00 8 0.00 8.00
Police - Sworn 61 0.00 61.00 62 0.00 62.00 62 0.00 62.00
Police - Other 10 0.00 10.00 9 0.00 9.00 9 0.00 9.00
Parks & Recreation 19 7.87 26.87 16 7.87 23.87 15 9.33 24.33
TOTAL 150 10.06 160.06 149 8.60 157.60 148 10.06 158.06
Fund
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Water and Sewer 22 0.73 22.73 22 0.73 22.73 22 1.46 23.46
Stormwater 8 0.00 8.00 5 0.00 5.00 9 0.00 9.00
Development Services 8 0.73 8.73 8 0.00 8.00 9 0.00 9.00
TOTAL 38 1.46 39.46 35 0.73 35.73 40 1.46 41.46
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
TOTAL 188 11.52 199.52 184 9.33 193.33 188 11.52 199.52
FTEs - Full-time Equivalents
FTEs FTEs FTEs
FTEs FTEs FTEs
ORGANIZATION-WIDE
2024-2025 2025-2026 2026-2027
2024-2025 2025-2026 2026-2027
ORGANIZATION WIDE - PERSONNEL SUMMARY
Budgeted Positions by Fund/Department
GENERAL FUND
2024-2025 2025-2026 2026-2027
FTEs FTEs FTEs
ENTERPRISE FUNDS
13 37
PERSONNEL
by Fund/Department/Division
Full-time Part-time Full-time Part-time Full-time Part-time
GENERAL FUND
Full-time Part-time Full-time Part-time Full-time Part-time
1200 City Manager 2 2 2
1210 City Clerk 2 2 2
Departmental Total 4 0.00 4 0.00 4 0.00
Finance
Full-time Part-time Full-time Part-time Full-time Part-time
1300 General 10 10 10
1360 Utility Billing 6 2.19 7 0.73 7 0.73
Departmental Total 16 2.19 17 0.73 17 0.73
Information & General Services
Full-time Part-time Full-time Part-time Full-time Part-time
1600 General 5 5 5
1315 Human Resources 4 4 4
1935 Facilities Maintenance 4 7 7
7415 Marketing & Events 2 2 2
Departmental Total 15 0.00 18 0.00 18 0.00
Public Works
Full-time Part-time Full-time Part-time Full-time Part-time
4100 Administration 1 1 1
4110 Roads and ROW Maint 10 10 10
1940 Fleet Maintenance 5 4 4
Departmental Total 16 0.00 15 0.00 15 0.00
Community Development
Full-time Part-time Full-time Part-time Full-time Part-time
1500 Administration 1 1 1
1510 Planning 3 2 2
1520 Urban Beautification 5 5 5
Departmental Total 9 0.00 8 0.00 8 0.00
Police
Full-time Part-time Full-time Part-time Full-time Part-time
2100 Office of the Chief - Sworn 61 62 62
2100 Other Civilian 10 9 9
Departmental Total 71 0.00 71 0.00 71 0.00
Parks & Recreation
Full-time Part-time Full-time Part-time Full-time Part-time
7200 Administration 3 1 1
7230 Parks & Grounds 12 7.14 12 7.14 11 8.60
7250 Seniors 4 0.73 3 0.73 3 0.73
Departmental Total 19 7.87 16 7.87 15 9.33
General Fund Total 150 10.06 149 8.60 148 10.06
WATER & SEWER
Full-time Part-time Full-time Part-time Full-time Part-time
3600 Operating 22 0.73 22 0.73 22 1.46
STORMWATER
Full-time Part-time Full-time Part-time Full-time Part-time
3800 Operating 4 5 9
3810 Engineering 4
Stormwater Total 8 0.00 5 0.00 9 0.00
DEVELOPMENT SERVICES
Full-time Part-time Full-time Part-time Full-time Part-time
2400 Plans and Inspections 8 0.73 8 0.00 9 0.00
Full-time Part-time Full-time Part-time Full-time Part-time
188 11.52 184 9.33 188 11.52
2024-2025 2025-2026 2026-2027
Executive
199.52
ORGANIZATION-WIDE TOTALS
199.52 193.33
14 38
DEBT MANAGEMENT
Year Ending 9/30 Principal Interest Total
2027 $1,246,378 $2,564,004 $3,810,382
2028 $1,214,410 $2,592,481 $3,806,892
2029 $1,189,730 $2,619,356 $3,809,086
2030 $1,161,532 $1,089,031 $2,250,563
2031 $1,867,990 $17,819 $1,885,809
2032 $413,190 $13,792 $426,982
2033 $363,406 $10,188 $373,593
2034 $311,637 $7,952 $319,589
2035 $313,885 $5,700 $319,585
2036 $316,149 $3,432 $319,581
2037 $318,430 $1,147 $319,577
$8,716,737 $8,924,902 $17,641,639
Organization-Wide Debt Service Requirements
Exclusive of internal loan to the Tuscawilla III Assessment District (detail on successive pages)
Debt Management
As set forth in the Citys Comprehensive Improvement Element (CIE), the City shall
manage debt issuance and obligations according to sound public fiscal management
principles so that the City is able to provide needed capital improvements and
maintain services at adopted levels of service (LOS).
Criteria for Managing Debt Financing:
The City does not have legal debt limits or utilize specific debt ratios such as the
limitation on the use of revenue bonds as a percent of total debt; the maximum ratio
of total debt service to total revenue; and the maxiumum ratio of outstanding capital
indebtedness to property tax base. Instead each debt issuance is evaluated on an
individual basis giving consideration to the following factors:
type of facility being financed
significance of the annual debt service requirement
favorable impact to the City
economic capacity of the City
overlapping debt which depends on the same economic base
projected City growth rate
Criteria in Selecting Revenues to Finance Public Facilities:
To the extent possible, the following revenues are to be utilized to finance public
facilities (listed in order of priority and preference):
Grants or other intergovernmental sources
Developer contributions (inclusive of dedicated land and impact fees)
User revenues (inclusive of charges for services, local option gas tax, etc.)
Sales tax (local option infrastructure surtax)
Debt Financing
Ad valorem property taxes
Since some sources are not appropriate or legally available for a particular purpose, the
above list is advisory in nature and not to be construed as obligatory.
15 39
DEBT SERVICE REQUIREMENTS
Governmental Funds
Year Ending
9/30 Principal Interest Principal Interest Principal Interest
2027 $278,677 $996,323 $118,435 $14,215 $3,470 $740
2028 $263,517 $1,011,483 $120,722 $10,329 $3,568 $643
2029 $248,485 $1,026,515 $127,821 $6,290 $3,668 $543
2030 $234,957 $1,040,043 $129,625 $2,106 $3,770 $440
2031 $3,876 $335
2032 $3,984 $226
2033 $4,096 $115
$1,025,636 $4,074,365 $496,603 $32,940 $26,432 $3,042
US Bank
TLBD Special Assessment
Revenue Note 2
Tuscawilla III Assessment
District 3
Series 2011 INTERNAL Loan
BB&T $1,765,000 $63,720
Fund #261 Fund #162Fund #202
Improvement Refunding
Revenue Bonds 1
Series 1999
1 The Public Communication Services Tax and Electric Franchise Fees are pledged revenues to pay debt
service expenses related to the Improvement Refunding Revenue Debt. Anticipated revenues from these
funds are expected to be more than sufficient for the debt service requirements.
2 The TLBD Debt Service Fund has an established legal maximum of $43/ERU. The Tuscawilla Improvement
Area Special Assessment Bond, Series 2001 was refinanced with a commercial bank note for the remaining
term at 3.25% (fixed rate). The Present Value effect of this refinancing is a savings of $276,584.
3 This note is a 20-year variable rate note (indexed to the 5-year US Treasury) funded by the City of Winter
Springs and is secured by a special assessment district levy (Tuscawilla III Capital) for the purpose of a capital
wall project in a residential vicinity within the Tuscawilla community.
16 40
DEBT SERVICE REQUIREMENTS
Water and Sewer Fund
Year Ending
9/30 Principal Interest Principal Interest Principal Interest Principal Interest TOTAL
2027 $405,919 $1,492,313 $147,000 $37,883 $296,347 $23,270 $849,266 $1,553,466 $2,402,732
2028 $382,687 $1,514,212 $149,000 $35,329 $298,484 $21,128 $830,171 $1,570,669 $2,400,841
2029 $360,787 $1,534,856 $152,000 $32,723 $300,637 $18,972 $813,424 $1,586,551 $2,399,975
2030 $340,144 $154,000 $30,083 $302,806 $16,799 $796,950 $46,882 $843,832
2031 $1,563,000 $3,208 $304,990 $14,611 $1,867,990 $17,819 $1,885,809
2032 $106,000 $1,385 $307,190 $12,407 $413,190 $13,792 $426,982
2033 $54,000 $309,406 $10,188 $363,406 $10,188 $373,593
2034 $311,637 $7,952 $311,637 $7,952 $319,589
2035 $313,885 $5,700 $313,885 $5,700 $319,585
2036 $316,149 $3,432 $316,149 $3,432 $319,581
2037 $318,430 $1,147 $318,430 $1,147 $319,577
$1,489,537 $4,541,381 $2,325,000 $140,610 $3,379,961 $135,606 $7,194,498 $4,817,597 $12,012,095
TOTAL WATER & SEWER3
Fund #410
Water & Sewer
Refunding Revenue1
Truist Bank
Series 2020
US Bank $5,982,108
Series 2000 Series 2017
Water & Sewer Capital
Appreciation / Serial Bonds State Revolving Loan2
Fund #410
1 In fiscal year 2021, current refunding opportunities arose to refinance Water & Sewer State Revolving Loan Series
2013 and Water & Sewer Refunding Revenue Note Series 2018 (Synovus Bank) with an interest rate of 1.72%
maturing October 2032.
2 State Revolving Loan granted by the State of Florida has a 20-year amortization and a 0.72% fixed rate of interest
over the entire life of the loan. This financing will be used for water quality improvements.
3 A look at the total debt service requirements for this utility reflects a relatively level annual requirement. The debt
service requirements are based on the accrual method which means the interest expense is matched to the
period in which it is incurred not necessarily when paid. This fund has projected fund equity in excess of the
target fund equity of 25% of operating expenses. Rate increases, necessary to meet debt coverage requirements,
were instituted by the Commission as follows: October 2009-7%, October 2010-7%, October 2011-7%, thereafter, a
CPI rate escalator.
17 41
TOTAL CAPITAL OUTLAY
GENERAL FUND
Information Services - General
Replace IT Hardware at City Facilities (27-2)$6,500
Replace IT Hardware at City Facilities (27-3)$8,500
Replace IT Hardware at City Facilities (27-4)$12,000
Replace IT Software $7,500
$34,500
General Government
Replace Shared Vehicle (HR, Finance, Risk)$35,000
$35,000
Community Development
Spider Lift $70,000
Spider Lift Trailer $10,000
$80,000
Fleet Maintenance
25 Ton Shop Press w/ adapters $7,000
Power Fluid Exchange for Vehicles $6,000
Transmission Jack $5,000
$18,000
Public Works
Sign Shop Service Truck (replace F250) $80,000
$80,000
Police Department
Radio Replacement $55,000
Replace Evidence Fridge / Freezer $9,200
Replace Dulley - Ford Super Duty for heavy equipment $81,000
Replace Workstations $49,800
$195,000
Parks & Recreation
Replace Deck Mower $15,000
Replace Utility Cart $13,000
Replace (2) F150 $100,000
$128,000
Total General Fund - Capital Outlay $570,500
See the following pages for the remaining capital coming from the other governmental and enterprise funds
18 42
TOTAL CAPITAL OUTLAY
OTHER GOVERNMENTAL FUNDS
Transportation Improvement Fund #120
City Wide Rejuvenation $450,000
Sidewalk Replacement $750,000
$1,200,000
Infrastructure Surtax Fund #121 (3rd gen)
Replace Police Vehicles - Complete Package (4)$300,000
Public Facility Parking Lot Resurfacing $331,000
Stormwater Rehabilitation - City Wide $1,000,000
Tuskawilla Crossings Stormwater Pond Repair $2,500,000
Wetland Park $700,000
$4,831,000
Infrastructure Surtax Fund #121 (4th gen)
City Wide Stormwater Rehab (Capital Only)$660,000
Flashing Stop Signs $25,000
Pavement Management Plan (Resurfacing)$1,300,000
Playground Resurfacing $150,000
Sheoah Blvd Water Main Replacement $1,000,000
Stormwater Master Plan Projects $995,000
$4,130,000
Transportation Impact Fee Fund #150
Integra/434 Traffic Signal (Design & Construction)$379,000
$379,000
Parks Impact Fee Fund #153
LED Athletic Field Lights $260,000
$260,000
Public Facilities Capital Project Fund #303
City Facilities AC Unit Replacements $60,000
CH Renovation Front Portico $45,000
CH Restroom Renovation $7,500
Facilities Storage Shed $20,000
Parks Admin Bldg A/C #1 $22,000
PD Safe Room Design Initial Outlay (HMGP / HMGMP)$250,000
Public Safety Bldg A/C Replacements #4 & #7 $50,000
Public Safety Exterior Painting $16,000
Public Safety Parking Lot Gate Replacement $7,000
PW Facility A/C (18 Ton)$100,000
PW Generator (HMGP / HMGMP)$750,000
Therapy Pool Dehumidifier $140,000
$1,467,500
Rollover - Financial Reporting Software (Budget Book / ACFR)$100,000
Signage Service Migration $5,000
$105,000
Total Other Governmental Funds - Capital Outlay $12,372,500
Excellence in Customer Service Initiative C.P. Fund #305
19 43
TOTAL CAPITAL OUTLAY
ENTERPRISE FUNDS
Construction in Progress
Water & Sewer - Operating #410
R1 Oak Forest RCW Controls $500,000.00
S14 Design for Plant Replacements $5,452,000.00
S14 East WRF Construction $34,500,000.00
S3 Lift Station Radio & PLC Upgrades $200,000.00
W1 Residential Flow Meter Replacements $1,750,000.00
W10 Winter Springs Blvd Valve Addition (State Appropriation)$40,000.00
W11 Tray Aerators (State Appropriation)$1,000,000.00
W6 WTP 1, 2, 3, SCADA Migration (State Appropriation)$360,000.00
W3 Pipe Relining / Replacement - Water $1,910,000.00
S7 Pipe Relining / Replacement - Sewer Lateral Parts $500,000.00
S8 Pipe Relining / Replacement - Reclaimed Water $174,000.00
Other Capital
PWU Admin Bldg Signage $10,000
Panel Replacements $140,000
Stationary Bypass Pumps $450,000
Stationary Generator $100,000
Replace Meter Reader Truck (2013)$35,000
Replace (2) F250 Utility Service Trucks (2011, 2014)$140,000
$47,261,000
Stormwater Utility Fund #411
F150 Equipment needed for new headcount $70,000
F250 Equipment needed for new headcount $70,000
Trackhoe w/Flair Mower- Equipment needed as part of SW Master Plan $140,000
Pipe Relining $124,000
$404,000
Water & Sewer Service Availability #412
MBB Reclaim Extension Match (State Appropriation)$1,030,000
$1,030,000
Development Services - Plans & Inspections #420
Customer Service Design / Reconstruction $325,000
$325,000
Total Enterprise Funds - Capital Outlay $49,020,000
TOTAL CAPITAL OUTLAY - ALL FUNDS $61,963,000
Additional information regarding these projects can be found in the Appendix on pg 135
44
THIS PAGE INTENTIONALLY LEFT BLANK
45
FINANCIAL
&
ORGANIZATIONAL STRUCTURE
46
THIS PAGE INTENTIONALLY LEFT BLANK
47
MAYOR
Kevin McCann
COMMISSIONERS
Seat One - Paul Diaz
Seat Two - Victoria Bruce
Seat Three - Sarah Baker
Seat Four - Cade Resnick (Deputy Mayor)
Seat Five - Mark Caruso
CITY MANAGER
Kevin Sweet
CITY ATTORNEY
Anthony A. Garganese
CITY CLERK (Interim)
Tristin Tarrant
DEPARTMENT DIRECTORS
Admin Services & Operations Director
Communications Director
Community Development Director
Facilities & Capital Projects Director
Finance Director
Police Chief
Public Works & Utilities Director
Brian Dunigan
Matthew Reeser
Terrilyn Rolle
Leonard Hartman
Holly Queen
Matthew Tracht
Clete Saunier
21 48
Ci
t
i
z
e
n
s
o
f
W
i
n
t
e
r
S
p
r
i
n
g
s
Ma
y
o
r
a
n
d
C
i
t
y
Co
m
m
i
s
s
i
o
n
e
r
s
Fi
n
a
n
c
e
Po
l
i
c
e
De
p
a
r
t
m
e
n
t
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Ci
t
y
A
t
t
o
r
n
e
y
Co
m
m
u
n
i
c
a
t
i
o
n
s
Ad
v
i
s
o
r
y
B
o
a
r
d
s
Ac
c
o
u
n
t
i
n
g
De
b
t
M
a
n
a
g
e
m
e
n
t
Bu
d
g
e
t
i
n
g
Pa
y
r
o
l
l
/
B
e
n
e
f
i
t
s
Pu
r
c
h
a
s
i
n
g
Co
n
t
r
a
c
t
s
Me
t
e
r
S
e
r
v
i
c
e
s
Tr
e
a
s
u
r
y
Ma
n
a
g
e
m
e
n
t
Ut
i
l
i
t
y
B
u
s
i
n
e
s
s
Se
r
v
i
c
e
s
Re
c
o
r
d
s
Cr
i
m
e
S
c
e
n
e
Te
c
h
n
i
c
i
a
n
s
Pa
t
r
o
l
In
v
e
s
t
i
g
a
t
i
o
n
s
Co
d
e
E
n
f
o
r
c
e
m
e
n
t
Pl
a
n
n
i
n
g
La
n
d
M
a
n
a
g
e
m
e
n
t
Bu
i
l
d
i
n
g
P
e
r
m
i
t
s
/
I
n
s
p
.
Bu
s
i
n
e
s
s
T
a
x
R
e
c
e
i
p
t
s
Ec
o
n
o
m
i
c
De
v
e
l
o
p
m
e
n
t
Ad
m
i
n
i
s
t
r
a
t
i
v
e
Se
r
v
i
c
e
s
&
Op
e
r
a
t
i
o
n
s
Hu
m
a
n
R
e
s
o
u
r
c
e
s
Ri
s
k
M
a
n
a
g
e
m
e
n
t
In
f
o
r
m
a
t
i
o
n
Te
c
h
n
o
l
o
g
y
Pa
r
k
s
M
a
i
n
t
e
n
a
n
c
e
Ur
b
a
n
B
e
a
t
i
f
i
c
a
t
i
o
n
Co
m
m
u
n
i
t
y
E
v
e
n
t
s
Re
c
r
e
a
t
i
o
n
P
r
o
g
r
a
m
s
Ci
v
i
c
/
S
e
n
i
o
r
C
e
n
t
e
r
Fa
c
i
l
i
t
i
e
s
&
Ca
p
i
t
a
l
P
r
o
j
e
c
t
s
Fa
c
i
l
i
t
y
M
a
i
n
t
e
n
a
n
c
e
Ca
p
i
t
a
l
I
m
p
r
o
v
e
m
e
n
t
Pl
a
n
Ca
p
i
t
a
l
P
r
o
j
e
c
t
Co
n
s
t
r
u
c
t
i
o
n
Cu
s
t
o
d
i
a
l
S
e
r
v
i
c
e
s
Ci
t
y
M
a
n
a
g
e
r
Pu
b
l
i
c
W
o
r
k
s
&
U
t
i
l
i
t
i
e
s
Ro
a
d
s
(
R
O
W
)
En
g
i
n
e
e
r
i
n
g
Si
d
e
w
a
l
k
s
St
o
r
m
w
a
t
e
r
Fl
e
e
t
M
a
i
n
t
e
n
a
n
c
e
So
l
i
d
W
a
s
t
e
Wa
t
e
r
C
o
n
s
e
r
v
a
t
i
o
n
Wa
t
e
r
/
W
a
s
t
e
w
a
t
e
r
Op
e
r
a
t
i
o
n
s
Pu
b
l
i
c
Co
m
m
u
n
i
c
a
t
i
o
n
s
So
c
i
a
l
M
e
d
i
a
Ci
t
y
W
e
b
s
i
t
e
Ma
r
k
e
t
i
n
g
Em
e
r
g
e
n
c
y
A
l
e
r
t
s
Me
d
i
a
I
n
q
u
i
r
i
e
s
Ci
t
y
C
l
e
r
k
22
49
Financial Structure
Introduction
The operations for the City of Winter Springs are accounted for on the basis of fund and account
groups. A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The City of Winter Springs, like other state
and local governments, uses fund accounting to ensure and demonstrate compliance with finance-
related legal requirements.
Fund Categories
All of the funds of the City of Winter Springs can be divided into three categories governmental funds,
proprietary funds, and fiduciary funds. The City has four types of governmental funds: General,
Special Revenue, Debt Service, and Capital Project. The City of Winter Springs maintains one type
of proprietary fund called enterprise funds. Such funds have been established for the Water and
Sewer Utility, Development Services, and the Storm Water Utility Fund. The Pension Trust Fund is
the only fiduciary fund and is not reflected in this budget because the resources of such funds are held
for the benefit of parties outside the government. It is the only fund that is included in the Annual
Comprehensive Financial Report that is not included in this budget.
For the audited financial statements, the accrual basis is the accounting basis that is utilized for the
Enterprise and Pension Funds; the modified accrual basis is utilized for all others. Under the accrual
basis, revenue and expense items are recognized as they are earned or incurred, even though they
may not have been received or actually paid in cash. The general idea is that economic events are
recognized by matching revenues to expenses (the matching principle) at the time in which the
transaction occurs rather than when payment is made (or received). Under the modified accrual basis,
revenue is recognized when it is earned and becomes available and measurable. Expenditures are
typically recognized in the period in which the liability is incurred.
The basis of accounting for budgetary purposes is largely the same as that used under the GAAP
basis of accounting. The following highlights some of the significant relationships:
Under the GAAP basis of accounting in the Enterprise (or proprietary) Funds, the receipt of
long-term debt proceeds, capital outlays and debt service principal payments are not reported
in operations, but allocations for depreciation and amortization expense are recorded. The
opposite is true under the budgetary basis of accounting.
Encumbered amounts are commonly treated as expenditures under the budgetary basis of
accounting while encumbrances are not classified as expenditures under the GAAP basis of
accounting. Conservatively, the beginning budgeted fund balance assumes full depletion of
the prior fiscal years budget.
Budgetary revenues and expenditures may include items classified as "other financing
sources" and "other financing uses" under the GAAP basis of accounting.
Under the GAAP basis of accounting, changes in the fair value of investments generally are
treated as adjustments to revenue, which is not the case under the budgetary basis of
accounting.
The fund structure used in GAAP financial statements does not differ from the fund structure
used for budgetary purposes; however, there are interfund transfers which are budgeted in the
general fund for transfer to an appropriate debt service fund for the annual debt service
payments and related accounting.
Also designated is each funds classification as a major or non-major fund as determined by the
calculation used in the fiscal year ending September 30, 2025 Annual Comprehensive Financial
Report. A major fund is one whose revenues, expenditures/expenses, assets, or liabilities (excluding
23 50
extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise
funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds for the
same item. The prescribed accounting basis and fund classification is indicated below for all funds.
Governmental:
General Fund
MAJOR/modified accrual basis
This is the chief operating fund of the City of Winter Springs. It accounts for all financial resources of
the general government, except those required to be accounted for in another fund.
Special Revenue Funds
(#101) Police Education Fund
non-major/modified accrual basis
This fund accounts for the costs of educational expenses for police officers. It is funded by a portion
of the collections from fines and forfeitures.
(#102 and #103) Special Law Enforcement Trust Funds (Local and Federal, respectively)
non-major/modified accrual basis
These funds were established to receive revenues derived from confiscated property obtained during
the enforcement of illegal operations. Proceeds are utilized strictly for law enforcement purposes,
exclusive of salaries and vehicles. Such purposes may include drug education programs such as the
DARE program.
(#120) Transportation Improvement Fund
non-major/modified accrual basis
Revenues in this fund are derived from Local Option Gasoline Tax distribution. Proceeds are to be
used for road, right of way, and drainage maintenance and equipment necessary to build or maintain
roads, right of ways, and drainage.
(#121) Infrastructure Surtax Fund
Previously Road Improvement Fund
MAJOR/modified accrual basis
This fund is used to account for collected one-cent sales tax revenues to be primarily used for
infrastructure improvements and other related capital projects & assets.
(#130) Solid Waste / Recycling Fund
MAJOR/modified accrual basis
This fund is used to account for fees for solid waste and recycling services performed by contract
vendors. Proceeds are used to pay monthly vendor charges for providing solid waste and recycling
services.
(#140) Arbor Fund
non-major/modified accrual basis
This fund is used to account for arbor revenues. This revenue source is used to maintain plants in the
city.
(#150) Transportation Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of future
road construction as a result of growth.
24 51
(#151) Police Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to maintain the level of police service due to future growth.
(#152) Fire Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to maintain the level of fire service due to future growth.
(#153) Park Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to develop and improve the parks due to future growth.
(#160) TLBD Maintenance Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance related to the
Tuscawilla Lighting and Beautification District phases I and II. In fiscal year 2006-2007, two
maintenance programs were streamlined into one assessment district and are accounted for in fund
#160.
(#161) Oak Forest Maintenance Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance related to the Oak
Forest subdivision wall.
(#162) Tuscawilla Phase III Maintenance/Debt Service Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance and capital/debt
service related to the Tuscawilla Units 12/12A wall (Hawks Reserve).
(#180) Sewer Plant Replacement ARPA SRFL
MAJOR/modified accrual basis
This fund is newly created to account for funds received under the American Rescue Plan Act
(COVID19) and anticipated funds which will be received from the State Revolving Fund Loan. These
funds are dedicated for the replacement of the East & West Sewer Plants.
Debt Service Funds
(#202) 1999/2011 Debt Service Fund
non-major/modified accrual basis
This fund is used to account for the accumulation of resources and payment of principal, interest, and
related costs for the Series 2011 BB&T note, which partially refunded the 1999 bond issue.
(#261) TLBD Debt Service Fund (Phase I)
Non-major/modified accrual basis
This fund is used to account for the accumulation of resources and payment of principal, interest and
related costs for the 2001 special assessment bond issue which was refinanced in October 2011 with
a private placement note payable.
25 52
Capital Project Funds
(#301) 1999 Construction Capital Projects Fund
non-major/modified accrual basis
This fund was established for the acquisition and construction of City-owned capital improvements.
(#302) Revolving Rehabilitation Capital Projects Fund
non-major/modified accrual basis
This fund was established to fund capital improvements and economic development within the City.
(#303 Public Facilities Capital Project Fund
non-major/modified accrual basis
This fund was established to fund capital projects within the City.
(#305) Excellence in Customer Service Initiative Fund
non-major/modified accrual basis
This fund was established to account for capital improvements for the purpose of increasing the level
of customer service (i.e. redesign of the City Hall lobby/bathrooms, acquisition of software, new phone
system).
Proprietary:
Enterprise Funds
(#410/412) Water and Sewer Utility Fund
MAJOR/accrual basis
This fund was established to account for the provision of water and sewer services to the residents of
the City.
(#420) Development Services Fund
MAJOR/accrual basis
This fund was established in 2003 to account for plans, inspections and related customer service as
an enterprise fund.
(#411) Stormwater Utility Fund
MAJOR/accrual basis
This fund was established to account for the stormwater management department as an enterprise
fund.
Fiduciary:
Pension Plan Trust Fund
accrual basis
This fund accounts for the contributions to the defined benefit plan. Because this fund accounts for
the resources held for the benefit of parties outside the government it is not included in the budget
document.
26 53
Budget Process
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for
all funds. The budget is established through the following procedures:
In January and February, the City Manager and department directors begin preliminary budget
discussions regarding the next fiscal year. Directors submit budget requests in early spring
followed by the refinement and balancing process.
About March of each year, the budget calendar is presented by staff and approved by the City
Commission.
In the spring, budget meetings/workshops are convened which may include department
directors, support staff, City Manager, Finance Director, Budget Analyst, Mayor and
Commission. From those in-house workshops, the Proposed Budget is prepared.
On or before July 1 of each year, the City Manager submits the Proposed Budget to the
Commission for consideration.
The City Commission may hold informal budget workshops which the public is invited to attend.
In July, the City Commission establishes the tentative millage rate (DR 420) which becomes
the millage ceiling when approving the annual millage rate and budget in September.
Also established at this meeting is the rolled-back rate calculation, the date, time and place of
the first Public Hearing. Once these determinations have been made, they are communicated
via the DR 420 to the Seminole County Property Appraiser, the Seminole County Tax Collector
and the Department of Revenue. This information is advertised via the Notice of Proposed
Property Taxes (TRIM Notice) which is mailed to property owners by the Seminole County
Property Appraiser.
Two to five days prior to the second public hearing the notice of the final budget hearing and
budget summary is advertised in a newspaper of general paid circulation.
On or before September 30 of each year, after two public hearings, the Commission adopts
the budget and establishes the ad valorem tax millage rates.
The TRIM (Truth in Millage) compliance package is submitted to the Department of Revenue.
The budget may be formally amended by the Commission at any time.
Proposed:
Date Function
February 9 Commission establishes FY 2027 Budget Calendar
by July 1 Transmission of Proposed 2027 Budget - budget placed
on Shared Drive and Website
Tentative:
by July 1 Property Appraiser submits DR 420 Certification of Value
July 13 Budget Workshop
July 13 Commission establishes millage cap (DR 420 tentative
millage rates via Resolution)
August 4 Deadline to Notice Property Appraiser of:
Proposed Millage Rate / Rolled-back Rate / Date, Time,
Place of Public Hearing
(Must be sent within 35 days of certification of value)
August 24 Deadline for Property Appraiser to send TRIM Notice to
property owners
(Considered notification of Tentative public hearing; must
be mailed by PA within 55 days of value certification)
27 54
September 14 Public Hearing (Tentative)
Tentative millage and budget hearing (Resolutions)
(Must be within 80 days of value certification but not
earlier than 65 days after certification)
Final/Adopted:
September 24 Advertisement publication date (Thursday for Seminole
Extra) for final millage and budget hearing
(Final public hearing must be within 15 days of the
tentative public hearing)
September 28 Public Hearing (Final)
Final millage and budget hearing - Adoption of final
millage and budget must be done separately and in that
order (Resolutions)
(Hearing must be held not less than 2 days or more than
5 days after advertisement is published)
by
October 1
Resolution to Property Appraiser
Resolution to Tax Collector
(Must be submitted within 3 days after adoption of final
millage rate)
by
October 28
Mail TRIM package to Property Tax Administration
Program Department of Revenue (Must be submitted
within 30 days of final adoption)
Budget Transfers and Amendments
The legal level of budgetary control is at the department level.
The City Manager is authorized to transfer budgeted amounts between accounts within a
department.
The budget is an annual one, as such, unexpended appropriations for these funds lapse at the
end of each fiscal year.
Increases to the budget are accomplished by resolution duly adopted by the Commission.
There may be amendments to the budget each fiscal year on average one at approximately
mid-year and one within 60 days of the fiscal year-end.
28 55
Budget, Financial and Management Guidelines
General
An independent audit will be performed annually. The City administration will promptly
evaluate the audit management letter, if necessary, to determine the necessary steps to
implement the audit recommendations.
Financial records to be maintained on a basis consistent with Generally Accepted Accounting
Principles (GAAP) and the Government Accounting Standards Board (GASB).
The City will strive to maintain a fund balance in the General and Enterprise funds of 25% of
personnel services and operating expenditures which serves to protect against the need to
reduce service levels or raise taxes and fees due to temporary revenue shortages or
unpredicted spikes in expenditures.
The City will strive to ensure that personal and operating costs do not exceed recurring
revenues; that is, recurring expenses will not be funded with non-recurring revenue.
It will be the Citys highest priority to maintain current service levels for all essential services.
Employee positions are fully funded.
Revenues
The City will strive to maintain diversified revenues for the sake of fiscal stability and to most
equitably distribute the cost of services.
The City will set user-fees for all enterprise funds at a level that fully supports the total direct
and indirect cost of the activity.
A portion of the cost of non-enterprise activities may be considered for subsidy provided that
such action is consistent with the interests of the City and with all legal requirements.
The use of one-time revenues to fund ongoing expenditures is discouraged.
Budget
The City will abide by a structured budget process and comply with the Truth in Millage state
statute which regulates taxing authorities in the millage assessment process.
Budgets are considered balanced when revenues and appropriations from the fund (if
applicable) equal expenditures and appropriations to the fund (if applicable).
Recurring revenues should be sufficient to pay for all recurring costs thus avoiding the use of
non-recurring revenues and fund balances to fund such costs.
The City will adhere to all Federal, State, and local legal requirements related to the operating
budget.
The City will maintain a budgetary control system to ensure budgetary compliance.
All fund balances will be presented in the annual budget.
The City will attempt to avoid layoffs of permanent employees in order to balance the budget.
Purchasing
The City Manager is authorized to purchase or to contract for all commodities and services
which do not exceed $50,000; those in excess require written bids and Commission approval.
Regarding bids, the City of Winter Springs intends to secure a source of supply for item(s) or
services(s) at the lowest price; early and satisfactory manufacture; and prompt, convenient
service and shipment.
Purchase orders over $5,000 must be approved by the City Manager.
Purchases for commodities and services over $10,000 require three quotes unless a sole
source vendor is being utilized or the City is piggy-backing off another governmental agency.
29 56
Investments and Cash Management
Cash and investments are managed in accordance with the City's investment policy while
providing for liquidity to meet the City's needs in a sound and prudent manner.
The City administers a cash management and investment program that seeks to maximize, in
order of priority, the preservation of funds, liquidity, and interest earnings over its cash and
investments.
The City will collect revenues aggressively, including past-due bills and may utilize a collection
agency to accomplish this.
Capital Assets
The budget will provide for the maintenance and replacement of capital assets which are
defined as expenditures which equal or exceed $5,000.
The City has a five-year Capital Improvements Plan (CIP) which it annually reviews and
updates to ensure that all necessary capital improvements are being incorporated. This plan
is a multi-year prioritized schedule of capital improvements (which equal or exceed $50,000)
by intended year of purchase or commencement, the amount of expenditure per year, method
of financing and annual operating costs.
Assets will be inventoried annually. Assessment as to the condition of all major capital assets
is routinely evaluated by the respective departments.
When appropriate, surplus and obsolete property will be disposed of at public auction.
Debt Management
There are no limitations placed on the amount of debt the City may issue either by the Citys
charter, code of ordinances or State statute.
The City shall manage debt issuance and obligations according to sound public fiscal
management principles so that the City is able to provide needed capital improvements and
maintain services at adopted levels of service (LOS).
Debt service - managed to ensure that timely payment of principal and interest is made and
that bond covenants are met so as to maximize efficiency and creditworthiness.
General obligation debt will not be used to finance the activities of enterprise funds.
The term of any bonds shall not exceed the useful life of the expenditures being financed.
Long-term debt will not be utilized to fund current and ongoing operations.
For long-term debt, the City uses financial advisors independent of bond brokerage houses
and independent bond counsel to determine the best method of financing.
The City will maintain an adequate debt service fund for each bond issue.
See Debt Service section for a list of criteria for managing debt financing and selecting
revenues to finance public facilities.
Pension Plan
Employees become plan participants on the first day of the month immediately following the
date 30 days after the first day of employment.
The City will provide sufficient funding to the pension plan in order to ensure that the plan will
be able to fully meet its obligations to retired employees on a timely basis. Accordingly, the
City will retain independent actuarial advisors to provide the minimum annual required
contribution for both employer and employee.
The Defined Benefit (DB) plan is closed to employees hired after October 1, 2011. DB
Employees have a required contribution rate of 5%. For employees hired after October 1,
2011, the City contributes 5% to a Defined Contribution (DC) plan with eligibility for an
additional 2.5% matching contribution.
30 57
GENERAL FUND
58
THIS PAGE INTENTIONALLY LEFT BLANK
59
GENERAL FUND FISCAL POLICY TESTS
OPERATING COVERAGE
Recurring Revenue $26,844,967
Total Expenditures $27,490,044
LESS (Non-Recurring):
Capital Expenditures ($570,500)
Community Development - Zoning LDC Updates ($125,000)
Recurring Personnel and Operating Expenditures $26,794,544 ($26,794,544)
Effect on Fund Balance - OPERATING COVERAGE $50,423
CAPITAL COVERAGE
LESS:
Capital Expenditures ($570,500)
Community Development - Zoning LDC Updates ($125,000)
Effect on Fund Balance - CAPITAL COVERAGE ($695,500)
TOTAL EFFECT ON FUND BALANCE ($645,077)
FUND BALANCE
Projected Beginning Fund Balance $8,436,855
Appropriation TO (FROM) Fund Balance ($645,077)
Projected Ending Fund Balance $7,791,778
Ending Fund Balance Designations:
90-day / 25% Operating Reserve $6,698,636
Economic Development/Capital $1,093,142
Projected Total Ending Fund Balance $7,791,778
31 60
GENERAL FUND
Sources and Applications by Classification
Original
Actuals Budget Budget
Source FY 25 FY 26 FY 27
Ad Valorem Tax $9,435,614 34.0%$9,959,815 37.5%$10,442,261 38.0%
Utility Tax $4,358,144 15.7%$4,097,048 15.4%$4,762,800 17.3%
Intergovernment - Half-Cent $2,839,800 10.2%$2,830,000 10.7%$2,780,000 10.1%
Franchise Fee $2,797,230 10.1%$2,719,800 10.2%$2,917,000 10.6%
Intergovernment - Rev Sharing $1,852,246 6.7%$1,600,000 6.0%$1,795,000 6.5%
Communication Service Tax $1,615,616 5.8%$1,650,000 6.2%$1,625,000 5.9%
Interfund Transfers In $714,036 2.6%$814,908 3.1%$855,696 3.1%
Charges for Service $649,124 2.3%$618,086 2.3%$632,000 2.3%
Miscellaneous $1,249,513 4.5%$703,950 2.7%$756,210 2.8%
Fines & Forfeitures $70,977 0.3%$100,000 0.4%$100,000 0.4%
Other Taxes $117,429 0.4%$120,000 0.5%$120,000 0.4%
Licenses & Permits $75,954 0.3%$27,000 0.1%$31,000 0.1%
Intergovernment - Other $169,777 0.6%$22,300 0.1%$28,000 0.1%
Approp from Fund $1,421,620 5.1%$1,276,288 4.8%$645,077 2.3%
Loan Proceeds $360,816 1.3%$0 0.0%$0 0.0%
Total Sources $27,727,896 100.0%$26,539,195 100.0%$27,490,044 100.0%
Original
Actuals Budget Budget
Application FY 25 FY 26 FY 27
Personnel $14,350,624 51.8%$16,163,480 60.9%$17,378,093 63.2%
Other Operating $1,713,298 6.2%$2,460,960 9.3%$2,492,817 9.1%
Repair and Maintenance $1,541,753 5.6%$1,738,710 6.6%$1,894,892 6.9%
Capital Outlay $2,186,985 7.9%$1,054,456 4.0%$570,500 2.1%
Services $1,094,363 3.9%$1,607,553 6.1%$1,719,691 6.3%
Interfund Transfers Out $4,715,000 17.0%$1,275,000 4.8%$1,275,000 4.6%
Supplies $812,702 2.9%$941,310 3.5%$852,538 3.1%
Utilities $784,135 2.8%$997,298 3.8%$1,019,898 3.7%
Fuel $223,153 0.8%$300,428 1.1%$286,615 1.0%
Grants & Aids $75,000 0.3%$0 0.0%$0 0.0%
Debt Service $230,883 0.8%$0 0.0%$0 0.0%
Total Applications $27,727,896 100.0%$26,539,195 100.0%$27,490,044 100.0%
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
32 61
GENERAL FUND
Sources and Applications by Function
Original
Actuals Budget Budget
Source FY 25 FY 26 FY 27
Non-Department $24,359,505 87.9%$23,706,843 89.3%$25,244,061 91.8%
Finance $720,220 2.6%$814,908 3.1%$855,696 3.1%
Parks & Recreation $472,265 1.7%$421,682 1.6%$419,737 1.5%
Police $503,510 1.8%$100,000 0.4%$100,000 0.4%
Public Works $113,225 0.4%$136,974 0.5%$136,973 0.5%
Community Development $93,926 0.3%$42,000 0.2%$48,000 0.2%
Executive & Legislative $43,625 0.2%$40,500 0.2%$40,500 0.1%
Approp from Fund $1,421,620 5.1%$1,276,288 4.8%$645,077 2.3%
Total Sources $27,727,896 100.0%$26,539,195 100.0%$27,490,044 97.7%
Actuals Budget Budget
Application FY 25 FY 26 FY 27
Police $10,214,483 36.8%$10,982,008 41.4%$11,146,075 40.5%
Information & General Services $4,064,658 14.7%$4,866,889 18.3%$4,904,391 17.8%
Parks & Recreation $3,484,723 12.6%$3,167,444 11.9%$3,277,151 11.9%
Community Development $1,970,312 7.1%$2,440,750 9.2%$2,550,344 9.3%
Public Works $1,607,494 5.8%$1,596,571 6.0%$1,998,510 7.3%
Finance $1,669,492 6.0%$1,858,257 7.0%$1,963,257 7.1%
General Government $3,900,206 14.1%$780,295 2.9%$730,896 2.7%
Executive & Legislative $816,528 2.9%$846,981 3.2%$919,420 3.3%
Total Applications $27,727,896 100.0%$26,539,195 100.0%$27,490,044 100.0%
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
33 62
GENERAL FUND - SOURCES
Revenues & Transfers - Non-Departmental
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
00 Non-Department
311000 Ad Valorem $8,031,892 $9,435,614 $9,959,815 $9,959,815 $10,442,261
Total Ad Valorem Tax $8,031,892 $9,435,614 $9,959,815 $9,959,815 $10,442,261
314100 Electricity Tax $3,280,376 $3,654,172 $3,400,000 $3,400,000 $4,000,000
314300 Water Utility Tax $537,030 $607,906 $594,048 $594,048 $660,000
314400 Gas Tax $57,759 $61,201 $64,000 $64,000 $64,000
314800 Propane $34,742 $34,865 $39,000 $39,000 $38,800
Total Utility Tax $3,909,907 $4,358,144 $4,097,048 $4,097,048 $4,762,800
315000 Communication Services $1,506,692 $1,615,616 $1,650,000 $1,650,000 $1,625,000
Total Communication Service Tax $1,506,692 $1,615,616 $1,650,000 $1,650,000 $1,625,000
323100 Electricity $2,488,538 $2,580,146 $2,500,000 $2,500,000 $2,700,000
323700 Solid Waste / Commercial $105,716 $116,614 $120,000 $120,000 $109,000
323710 Solid Waste / Residential $53,002 $52,960 $52,800 $52,800 $53,000
323400 Gas $47,327 $47,510 $47,000 $47,000 $55,000
Total Franchise Fee $2,694,583 $2,797,230 $2,719,800 $2,719,800 $2,917,000
331390 Federal Grant - Other Phys. Environ.$0 $72,549 $0 $0 $0
335120 Revenue Sharing $1,853,122 $1,852,246 $1,600,000 $1,600,000 $1,795,000
335140 Mobile Home License Tax $17,782 $20,602 $9,800 $9,800 $16,000
335150 Alcoholic Beverage License $12,283 $11,378 $12,500 $12,500 $12,000
335180 Gov't Half Cent Sales Tax $2,943,169 $2,839,800 $2,830,000 $2,830,000 $2,780,000
Total Intergovernment $4,826,356 $4,796,575 $4,452,300 $4,452,300 $4,603,000
339000 Pymts fr Other Local in Lieu of Taxes $5,000 $5,000 $5,000 $5,000 $5,000
341300 Admin Svc Fees $98,432 $98,355 $98,280 $98,280 $98,400
343945 NSF $20 $0 $0 $0 $0
361100/361300 Investment (realized/unrealized)$1,017,071 $807,127 $330,000 $330,000 $400,000
362000 Misc Rents $150 $0 $0 $0 $0
362100 Cell Tower City Hall $113,771 $109,051 $113,000 $113,000 $109,000
362101 Cell Tower Shore Drive $144,620 $142,596 $140,000 $140,000 $140,000
364100 Auction Proceeds $23,159 $32,107 $0 $0 $0
369300 Settlements & Collections $6,000 $1,240 $0 $0 $0
369301 Settlement Insurance Proceeds $14,971 $10,924 $0 $0 $0
369900 Misc Revenue $9,032 $12,560 $0 $0 $0
369910 Motor Fuel Tax Rebate $27,726 $26,111 $21,600 $21,600 $21,600
Total Other $1,459,952 $1,245,081 $707,880 $707,880 $774,000
316000 Local Business $700 $111,245 $120,000 $120,000 $120,000
Other Taxes $700 $111,245 $120,000 $120,000 $120,000
381180 From Sewer Plant Replcmnt ARPA SRFL $10,000,000 $0 $0 $0 $0
Total Interfund Transfers In $10,000,000 $0 $0 $0 $0
Total Non-Departmental Sources $32,430,082 $24,359,505 $23,706,843 $23,706,843 $25,244,061
34 63
GENERAL FUND - SOURCES
Revenues & Transfers - Departmental
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
12 Executive & Legislative
341300 Admin Svc Fees $55,360 $43,625 $40,500 $40,500 $40,500
Total Ad Valorem Tax $55,360 $43,625 $40,500 $40,500 $40,500
13 Finance & Administrative Svcs
13 Finance
316000 Local Business $143,580 $6,184 $0 $0 $0
381410 From Water Sewer Utility $751,268 $714,036 $814,908 $814,908 $855,696
Total Utility Tax $894,848 $720,220 $814,908 $814,908 $855,696
15 Community Development
322010 Zoning $8,850 $45,439 $14,000 $14,000 $15,000
322020 Site Plan $6,250 $30,215 $9,000 $9,000 $15,000
322910 Arbor Permits $180 $90 $4,000 $4,000 $1,000
341301 Admin Svc Fees - County Impact $12,647 $17,682 $15,000 $15,000 $17,000
366000 Misc Private Donations $100 $500 $0 $0 $0
Total Community Development $28,027 $93,926 $42,000 $42,000 $48,000
16 Information Services
16 Information & General Services
347400 Community Events ($3,804)($100)$0 $0 $0
366000 Misc Private Donations $77,055 $100 $0 $0 $0
383200 SBITA - Financial Arrangements $0 $0 $0 $0 $0
Total Information Services $73,251 $0 $0 $0 $0
21 Police
329500 Golf Cart Reg Fee $260 $210 $0 $0 $0
331200 Federal Grant - Public Safety $1,300 $5,203 $0 $84,787 $0
334200 State Grant - Public Safety $61,938 $54,045 $0 $0 $0
337200 Grant - Public Safety $0 $6,000 $0 $0 $0
341300 Admin Svc Fees $32 $0 $0 $0 $0
342100 Law Enforcement $500 $0 $0 $0 $0
342102 Law Enforcement - Code $12,193 $208 $0 $0 $0
351500 Traffic $118,290 $69,527 $100,000 $100,000 $100,000
354200 Law Enforcement $2,515 $1,450 $0 $0 $0
369900 Misc Revenue $12,688 $6,051 $0 $0 $0
383200 SBITA - Financial Arrangements $0 $360,816 $0 $0 $0
Total Police $209,716 $503,510 $100,000 $184,787 $100,000
41 Public Works
344910 ROW Maintenance $74,619 $74,619 $99,492 $99,492 $99,492
344930 Street Lighting $168,376 $38,606 $37,482 $37,482 $37,481
369900 Misc Revenue $3,000 $0 $0 $0 $0
Total Public Works $245,995 $113,225 $136,974 $136,974 $136,973
72 Parks & Recreation
341300 Admin Svc Fees $855 $705 $0 $0 $0
347201 Civic Center $14,733 $11,993 $5,000 $5,000 $10,000
347202 Pavillion $60,539 $57,756 $45,000 $45,000 $50,000
347203 Fields $50,067 $63,404 $47,500 $47,500 $52,500
347204 Senior Ctr - Pool $15,040 $16,145 $11,000 $11,000 $15,050
347205 Senior Ctr - Annual $13,360 $15,376 $11,000 $11,000 $14,795
347208 Summer Camp $64,348 $90,935 $99,450 $99,450 $88,400
347209 Programs $3,328 $2,643 $2,500 $2,500 $2,500
347211 Partnership League $62,691 $78,073 $70,382 $70,382 $70,382
347212 Pickleball $20,524 $39,099 $35,500 $35,500 $35,500
366000 Misc Private Donations $6,877 $96,136 $94,350 $94,350 $80,610
Total Parks & Recreation $312,362 $472,265 $421,682 $421,682 $419,737
Total Dep'tal Sources $1,819,559 $1,946,771 $1,556,064 $1,640,851 $1,600,906
TOTAL GENERAL FUND SOURCES $34,249,641 $26,306,276 $25,262,907 $25,347,694 $26,844,967
35 64
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
DIV #DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Executive
1100 Executive - Commission $159,900 $178,327 $190,887 $190,887 $201,962
1200 Executive - City Manager $267,577 $423,895 $414,986 $414,986 $428,195
1210 Executive - City Clerk $200,877 $214,306 $241,108 $241,108 $289,263
$628,354 $816,528 $846,981 $846,981 $919,420
General Government
1400 General Gov't - Legal Services $313,194 $236,996 $330,800 $330,800 $330,800
1900 General Gov't - General $10,500,850 $3,663,210 $449,495 $449,495 $400,096
$10,814,044 $3,900,206 $780,295 $780,295 $730,896
Finance
1300 Finance - General $1,029,024 $873,919 $1,043,349 $1,043,349 $1,107,561
1360 Finance - Utility Billing & Cust Svc $779,695 $795,573 $814,908 $814,908 $855,696
$1,808,719 $1,669,492 $1,858,257 $1,858,257 $1,963,257
Information & General Services
1600 Information & General Services - General $1,647,702 $1,726,109 $2,125,868 $2,125,868 $2,015,454
1910 Information & General Services - City Hall $4,489 $2,384 $9,980 $9,980 $18,880
1315 Information & General Services - Human Resources $408,906 $413,363 $488,519 $488,519 $535,040
1925 Information & General Services - Risk Management $964,619 $1,111,934 $1,171,200 $1,171,200 $1,261,100
1935 Information & General Services - Facilities Maintenance $460,185 $606,061 $840,418 $840,418 $813,733
7415 Information & General Services - Marketing & Events $340,652 $204,807 $230,904 $230,904 $260,184
$3,826,553 $4,064,658 $4,866,889 $4,866,889 $4,904,391
Public Works
4100 Public Works - Administration $186,624 $164,976 $197,191 $197,191 $277,878
4110 Public Works - Roads and ROW Maint.$632,583 $848,338 $918,965 $918,965 $1,189,912
1930 Public Works - Facilities Maintenance $227 $12 $0 $0 $0
1940 Public Works - Fleet Maintenance $462,097 $594,168 $480,415 $480,415 $530,720
$1,281,531 $1,607,494 $1,596,571 $1,596,571 $1,998,510
Community Development
1500 Community Development - Administration $170,271 $297,464 $303,210 $301,210 $316,744
1510 Community Development - Long Range Planning $112,200 $128,065 $162,866 $164,866 $169,429
1520 Community Development - Urban Beautification $1,255,773 $1,122,295 $1,403,004 $1,403,004 $1,492,501
1530 Community Development - Streetlighting $449,616 $422,488 $571,670 $571,670 $571,670
$1,987,860 $1,970,312 $2,440,750 $2,440,750 $2,550,344
36 65
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
NUMBER DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Police
2100 Police - Office of the Chief $8,021,316 $9,428,589 $9,911,347 $10,011,794 $10,075,236
2110 Police - Criminal Investigations $125,357 $57,621 $54,615 $54,615 $56,195
2120 Police - Community Services $13,652 $19,428 $22,175 $22,175 $21,950
2130 Police - Operations $230,562 $230,602 $488,631 $473,931 $454,849
2135 Police - Special Operations $138 $27 $0 $0 $0
2140 Police - Support Services $501,874 $473,330 $492,240 $491,280 $518,795
2150 Police - Code Enforcement $47,093 $4,886 $13,000 $13,000 $19,050
$8,939,992 $10,214,483 $10,982,008 $11,066,795 $11,146,075
Fire
$0 $0 $0 $0 $0
P & R - Operations
7200 P & R - Administration $267,918 $272,487 $173,000 $173,156 $175,083
7220 P & R - Athletics - Partnerships $32 $0 $0 $0 $0
7230 P & R - Parks & Grounds $2,347,007 $2,550,656 $2,139,217 $2,175,703 $2,294,785
7240 P & R - Programs $138,318 $150,381 $202,856 $200,986 $158,544
7250 P & R - Seniors $396,693 $396,729 $482,521 $447,749 $472,479
7400 P & R - Community Events $0 $114,470 $169,850 $169,850 $176,260
$3,149,968 $3,484,723 $3,167,444 $3,167,444 $3,277,151
$32,437,021 $27,727,896 $26,539,195 $26,623,982 $27,490,044
FUND BALANCE - October 1 $9,322,143 $11,134,763 $9,596,593 $9,713,143 $8,436,855
Appropriation TO (FROM) Fund Balance $1,812,620 ($1,421,620)($1,276,288)($1,276,288)($645,077)
FUND BALANCE - September 30 $11,134,763 $9,713,143 $8,320,305 $8,436,855 $7,791,778
TOTAL GENERAL FUND APPLICATIONS
37 66
GENERAL FUND - EXECUTIVE & LEGISLATIVE OVERVIEW
All Divisions
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $449,040 $618,239 $680,980 $679,711 $740,380
Operating Expenses $148,411 $161,660 $166,001 $167,270 $179,040
Transfers $0 $0 $0 $0 $0
Capital Outlay $30,903 $36,629 $0 $0 $0
TOTAL EXPENDITURES $628,354 $816,528 $846,981 $846,981 $919,420
City Manager - 1200
City Manager 1 1 1 1
Administrative Assistant 1 1 1 1
Total 2 2 2 2
City Clerk - 1210
City Clerk 1 1 1 1
City Clerk Assistant 2 1 1 1
Total 3 2 2 2
TOTAL FULL-TIME PERSONNEL 5 4 4 4
Commission - Non-employee - 1100
Commissioners 5 5 5 5
Mayor 1 1 1 1
TOTAL 6 6 6 6
TOTAL NON-EMPLOYEE 6 6 6 6
38 67
GENERAL FUND - EXECUTIVE & LEGISLATIVE SUMMARY
All Divisions
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $273,229 $408,751 $432,925 $432,925 $460,277
510110 Base Wage - Mayor/Commission $74,931 $74,533 $74,400 $74,400 $74,400
510140 Overtime $7,098 $3,595 $3,500 $3,500 $0
520200 FICA $26,409 $36,054 $33,104 $33,104 $38,093
520220 Pension DB $0 $1,467 $0 $0 $0
520225 Pension DC $17,260 $56,217 $84,867 $84,867 $97,803
520230 Health Insurance $49,046 $37,078 $51,302 $50,033 $69,104
520240 Workers' Comp $1,067 $544 $882 $882 $703
Total Payroll $449,040 $618,239 $680,980 $679,711 $740,380
530310 Professional $2,756 $4,509 $5,000 $5,000 $5,300
530314 Consulting $48,000 $48,000 $48,000 $48,000 $48,000
530315 Pre/Post Employment $35,856 $400 $62 $62 $62
530341 Other Svcs - Contract / Admin $1,947 $2,149 $3,750 $3,750 $3,800
530411 Communication - Phone $5,277 $5,776 $8,880 $8,880 $7,920
550510 Office $1,711 $1,573 $1,825 $2,325 $2,250
550520 Operating $1,848 $10,239 $2,900 $2,900 $2,630
550525 Operating - Small Tools $0 $0 $0 $1,269 $0
555400 Travel & Per Diem $11,044 $41,076 $25,589 $25,589 $35,274
555420 Postage / Freight $350 $312 $688 $688 $725
555470 Printing / Binding $0 $677 $4,125 $4,125 $4,925
555480 Promotional / Advertising $11,265 $10,099 $13,941 $13,941 $14,190
555481 Promo - Employee Relations $4,654 $1,561 $3,000 $3,000 $3,000
555540 Dues/Reg/Pub $16,878 $33,777 $41,691 $41,691 $44,414
555550 Training $625 $1,512 $5,050 $5,050 $5,050
555551 Educational Incentive $0 $0 $1,500 $1,000 $1,500
580820 Grants/Aids - Econ Dev $6,200 $0 $0 $0 $0
Total Operating $148,411 $161,660 $166,001 $167,270 $179,040
560641 Mach & Equip - Vehicles $30,903 $36,629 $0 $0 $0
Total Capital $30,903 $36,629 $0 $0 $0
TOTAL EXECUTIVE/LEGISLATIVE $628,354 $816,528 $846,981 $846,981 $919,420
39 68
Executive & Legislative 12
Commission 1100
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510110 Base Wage - Mayor/Commission $74,931 $74,533 $74,400 $74,400 $74,400
520200 FICA $5,732 $5,702 $5,692 $5,692 $5,692
520240 Workers' Comp $126 $61 $142 $142 $105
Total Payroll $80,789 $80,296 $80,234 $80,234 $80,197
530314 Consulting $48,000 $48,000 $48,000 $48,000 $48,000
530411 Communication - Phone $4,480 $3,840 $5,760 $5,760 $5,760
550520 Operating $532 $9,515 $900 $900 $630
555400 Travel & Per Diem $6,643 $8,591 $18,265 $18,265 $27,450
555470 Printing / Binding $0 $677 $4,125 $4,125 $4,575
555480 Promotional / Advertising $602 $1,611 $901 $901 $1,150
555540 Dues/Reg/Pub $12,654 $25,797 $32,702 $32,702 $34,200
580820 Grants/Aids - Economic Dev $6,200 $0 $0 $0 $0
Total Operating $79,111 $98,031 $110,653 $110,653 $121,765
Total Capital $0 $0 $0 $0 $0
TOTAL $159,900 $178,327 $190,887 $190,887 $201,962
40 69
Executive & Legislative 12
City Manager 1200
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $141,976 $268,991 $288,761 $288,761 $295,263
510140 Overtime $3,810 $0 $0 $0 $0
520200 FICA $10,907 $19,994 $16,382 $16,382 $19,776
520220 Pension DB $0 $1,467 $0 $0 $0
520225 Pension DC $10,540 $48,238 $74,053 $74,053 $77,476
520230 Health Insurance $16,894 $3,892 $16,200 $14,931 $16,200
520240 Workers' Comp $838 $341 $492 $492 $382
Total Payroll $184,965 $342,923 $395,888 $394,619 $409,097
530315 Pre/Post Employment $35,856 $328 $0 $0 $0
530411 Communication - Phone $797 $1,936 $2,160 $2,160 $2,160
550510 Office $1,516 $1,377 $1,500 $1,500 $1,500
550520 Operating $1,316 $724 $2,000 $2,000 $2,000
550525 Operating - Small Tools $0 $0 $0 $1,269 $0
555400 Travel & Per Diem $4,401 $32,485 $3,824 $3,824 $3,824
555420 Postage / Freight $95 $0 $350 $350 $350
555480 Promotional / Advertising $43 $0 $0 $0 $0
555481 Promo - Employee Relations $4,654 $1,561 $3,000 $3,000 $3,000
555540 Dues/Reg/Pub $3,031 $5,932 $2,264 $2,264 $2,264
555550 Training $0 $0 $4,000 $4,000 $4,000
Total Operating $51,709 $44,343 $19,098 $20,367 $19,098
560641 Mach & Equip - Vehicles $30,903 $36,629 $0 $0 $0
Total Capital $30,903 $36,629 $0 $0 $0
TOTAL $267,577 $423,895 $414,986 $414,986 $428,195
41 70
Executive & Legislative 12
City Clerk 1210
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $131,253 $139,760 $144,164 $144,164 $165,014
510140 Overtime $3,288 $3,595 $3,500 $3,500 $0
520200 FICA $9,770 $10,358 $11,030 $11,030 $12,625
520225 Pension DC $6,720 $7,979 $10,814 $10,814 $20,327
520230 Health Insurance $32,152 $33,186 $35,102 $35,102 $52,904
520240 Workers' Comp $103 $142 $248 $248 $216
Total Payroll $183,286 $195,020 $204,858 $204,858 $251,086
530310 Professional $2,756 $4,509 $5,000 $5,000 $5,300
530315 Pre/Post Employment $0 $72 $62 $62 $62
530341 Other Svcs - Contract / Admin $1,947 $2,149 $3,750 $3,750 $3,800
530411 Communication - Phone $0 $0 $960 $960 $0
550510 Office $195 $196 $325 $825 $750
555400 Travel & Per Diem $0 $0 $3,500 $3,500 $4,000
555420 Postage / Freight $255 $312 $338 $338 $375
555470 Printing / Binding $0 $0 $0 $0 $350
555480 Promotional / Advertising $10,620 $8,488 $13,040 $13,040 $13,040
555540 Dues/Reg/Pub $1,193 $2,048 $6,725 $6,725 $7,950
555550 Training $625 $1,512 $1,050 $1,050 $1,050
555551 Educational Incentive $0 $0 $1,500 $1,000 $1,500
Total Operating $17,591 $19,286 $36,250 $36,250 $38,177
Total Capital $0 $0 $0 $0 $0
TOTAL $200,877 $214,306 $241,108 $241,108 $289,263
42 71
GENERAL FUND - GENERAL GOVERNMENT OVERVIEW
All Divisions
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $452,581 $0 $0 $0 $0
Operating Expenses ($928,537)($814,794)($494,705)($494,705)($579,104)
Transfers $11,290,000 $4,715,000 $1,275,000 $1,275,000 $1,275,000
Capital Outlay $0 $0 $0 $0 $35,000
TOTAL EXPENDITURES $10,814,044 $3,900,206 $780,295 $780,295 $730,896
43 72
GENERAL FUND - GENERAL GOVERNMENT SUMMARY
All Divisions
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $452,581 $0 $0 $0 $0
Total Payroll $452,581 $0 $0 $0 $0
530311 Legal $309,766 $230,033 $298,800 $298,800 $298,800
530312 Financial $3,428 $6,963 $7,000 $7,000 $7,000
530313 Labor Relations $0 $0 $25,000 $25,000 $25,000
530314 Consulting $4,755 $128,797 $35,000 $36,400 $35,000
530340 Other Svcs $0 $0 $16,600 $15,200 $16,600
530341 Other Svcs - Contract / Admin ($1,315,300)($1,309,165)($1,309,165)($1,309,165)($1,309,165)
530343 Other Svcs - Banking $8,914 $8,586 $7,060 $7,060 $7,060
555440 Rent / Lease $300 $300 $0 $0 $600
580820 Grants/Aids - Private $50,000 $75,000 $0 $0 $0
599100 Contingency $9,600 $44,692 $425,000 $425,000 $340,001
Total Operating ($928,537)($814,794)($494,705)($494,705)($579,104)
591202 To 1999 Debt Service $1,290,000 $1,215,000 $1,275,000 $1,275,000 $1,275,000
591303 To Public Facilities CP Fund $0 $1,500,000 $0 $0 $0
591410 To Water Sewer Utility $10,000,000 $0 $0 $0 $0
591411 To Stormwater $0 $2,000,000 $0 $0 $0
$11,290,000 $4,715,000 $1,275,000 $1,275,000 $1,275,000
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $35,000
Total Capital $0 $0 $0 $0 $35,000
TOTAL GENERAL GOVERNMENT $10,814,044 $3,900,206 $780,295 $780,295 $730,896
44 73
General Government 19
Legal Services 1400
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530311 Legal $309,766 $230,033 $298,800 $298,800 $298,800
530312 Financial $3,428 $6,963 $7,000 $7,000 $7,000
530313 Labor Relations $0 $0 $25,000 $25,000 $25,000
Total Operating $313,194 $236,996 $330,800 $330,800 $330,800
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $313,194 $236,996 $330,800 $330,800 $330,800
45 74
General Government 19
General Government 1900
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $452,581 $0 $0 $0 $0
Total Payroll $452,581 $0 $0 $0 $0
530314 Consulting $4,755 $128,797 $35,000 $36,400 $35,000
530340 Other Svcs $0 $0 $16,600 $15,200 $16,600
530341 Other Svcs - Contract / Admin ($1,315,300)($1,309,165)($1,309,165)($1,309,165)($1,309,165)
530343 Other Svcs - Banking $8,914 $8,586 $7,060 $7,060 $7,060
555440 Rent / Lease $300 $300 $0 $0 $600
580820 Grants/Aids - Private $50,000 $75,000 $0 $0 $0
599100 Contingency (incl sick-leave buy-back)$9,600 $44,692 $425,000 $425,000 $340,001
Total Operating ($1,241,731)($1,051,790)($825,505)($825,505)($909,904)
591202 To 1999 Debt Service $1,290,000 $1,215,000 $1,275,000 $1,275,000 $1,275,000
591303 To Public Facilities CP Fund $0 $1,500,000 $0 $0 $0
591410 To Water Sewer Utility $10,000,000 $0 $0 $0 $0
591411 To Stormwater $0 $2,000,000 $0 $0 $0
Total Transfers $11,290,000 $4,715,000 $1,275,000 $1,275,000 $1,275,000
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $35,000
Total Capital $0 $0 $0 $0 $35,000
TOTAL $10,500,850 $3,663,210 $449,495 $449,495 $400,096
46 75
GENERAL FUND - FINANCE OVERVIEW
All Divisions
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $1,432,652 $1,424,350 $1,583,701 $1,583,701 $1,677,052
Operating Expenses $376,067 $245,142 $274,556 $274,556 $286,205
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $0 $0 $0 $0
TOTAL EXPENDITURES $1,808,719 $1,669,492 $1,858,257 $1,858,257 $1,963,257
General - 1300
Finance Director 1 1 1 1
Finance Manager/Controller 1 1 1
Asst. Finance Director 1
Budget Manager 1 1 1 1
Procurement Manager 1 1 1 1
Accountant 3 2 2 2
Sr. Business Analyst 1 1 1
Business Analyst 2 1 1 1
Financial Analyst 1
AP Coordinator 1 1 1 1
Payroll Accountant 1 1 1
Total 11 10 10 10
Utility Billing - 1360
Utility Services Manager 1
Customer Service Supervisor 1 1 1 1
Billing Supervisor 1 1 1
Billing Specialist 1 2 1 1
Customer Service Rep 2 3 4 4
Total 6 6 7 7
TOTAL FULL-TIME PERSONNEL 17 16 17 17
Utility Billing - Part-Time - 1360
Customer Service Rep 2.90 2.19 0.73 0.73
Total 2.90 2.19 0.73 0.73
TOTAL PART-TIME PERSONNEL 2.90 2.19 0.73 0.73
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
47 76
GENERAL FUND - FINANCE SUMMARY
All Divisions
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $1,100,750 $1,093,757 $1,176,075 $1,176,075 $1,215,247
510140 Overtime $10,155 $3,934 $6,000 $6,000 $6,004
520200 FICA $80,597 $80,860 $88,401 $88,401 $93,447
520220 Pension DB $7,843 $0 $0 $0 $0
520225 Pension DC $57,365 $62,162 $80,232 $80,232 $141,640
520230 Health Insurance $175,102 $182,560 $231,011 $231,011 $219,116
520240 Workers' Comp $840 $1,077 $1,982 $1,982 $1,598
Total Payroll $1,432,652 $1,424,350 $1,583,701 $1,583,701 $1,677,052
530312 Financial $17,500 $18,958 $18,375 $18,375 $18,375
530314 Consulting $20,243 $12,339 $10,000 $10,000 $10,000
530315 Pre/Post Employment $473 $909 $1,444 $1,444 $1,444
530320 Accounting / Auditing $159,112 $52,850 $50,500 $50,500 $60,000
530340 Other Svcs $30 $0 $750 $750 $750
530341 Other Svcs - Contract / Admin $42,743 $27,896 $30,500 $30,500 $30,500
530342 Other Svcs - Maint / Licenses $22,025 $20,795 $24,245 $24,245 $24,245
530411 Communication - Phone $2,844 $913 $5,076 $5,076 $5,076
550510 Office $4,195 $1,487 $4,800 $4,800 $4,800
550520 Operating $1,980 $616 $2,000 $2,000 $2,000
550525 Operating - Small Tools $9,122 $4,707 $4,400 $6,545 $6,500
550527 Operating - Apparel $102 $287 $1,000 $1,000 $1,000
555400 Travel & Per Diem $0 $121 $1,000 $1,000 $1,000
555420 Postage / Freight $92,652 $96,088 $101,300 $101,300 $101,300
555480 Promotional / Advertising $833 $1,901 $5,400 $5,400 $5,400
555490 Not Otherwise Classified $45 $0 $0 $0 $0
555540 Dues/Reg/Pub $861 $1,090 $4,566 $4,566 $4,615
555550 Training $1,307 $4,185 $9,200 $7,055 $9,200
Total Operating $376,067 $245,142 $274,556 $274,556 $286,205
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL FINANCE $1,808,719 $1,669,492 $1,858,257 $1,858,257 $1,963,257
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
48 77
Finance 13
Finance - General 1300
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $676,828 $630,510 $733,460 $733,460 $746,884
510140 Overtime $4,641 $143 $1,000 $1,000 $1,001
520200 FICA $48,966 $46,947 $54,941 $54,941 $57,224
520220 Pension DB $7,843 $0 $0 $0 $0
520225 Pension DC $35,595 $35,741 $49,381 $49,381 $88,673
520230 Health Insurance $103,757 $85,607 $120,656 $120,656 $120,566
520240 Workers' Comp $514 $618 $1,225 $1,225 $978
Total Payroll $878,144 $799,566 $960,663 $960,663 $1,015,326
530312 Financial $17,500 $18,958 $18,375 $18,375 $18,375
530314 Consulting $20,243 $12,339 $10,000 $10,000 $10,000
530315 Pre/Post Employment $406 $486 $565 $565 $565
530320 Accounting / Auditing $79,556 $26,425 $25,250 $25,250 $34,750
530341 Other Svcs - Contract / Admin $15,900 $0 $0 $0 $0
530411 Communication - Phone $692 $652 $480 $480 $480
550510 Office $3,184 $1,161 $2,800 $2,800 $2,800
550520 Operating $839 $587 $2,000 $2,000 $2,000
550525 Operating - Small Tools $7,145 $4,035 $1,500 $3,445 $1,500
555400 Travel & Per Diem $0 $0 $950 $950 $950
555420 Postage / Freight $2,489 $2,874 $3,600 $3,600 $3,600
555480 Promotional / Advertising $833 $1,901 $5,400 $5,400 $5,400
555540 Dues/Reg/Pub $861 $1,090 $4,566 $4,566 $4,615
555550 Training $1,232 $3,845 $7,200 $5,255 $7,200
Total Operating $150,880 $74,353 $82,686 $82,686 $92,235
Total Capital $0 $0 $0 $0 $0
TOTAL $1,029,024 $873,919 $1,043,349 $1,043,349 $1,107,561
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
49 78
Finance 13
Utility Billing 1360
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $423,922 $463,247 $442,615 $442,615 $468,363
510140 Overtime $5,514 $3,791 $5,000 $5,000 $5,003
520200 FICA $31,631 $33,913 $33,460 $33,460 $36,223
520225 Pension DC $21,770 $26,421 $30,851 $30,851 $52,967
520230 Health Insurance $71,345 $96,953 $110,355 $110,355 $98,550
520240 Workers' Comp $326 $459 $757 $757 $620
Total Payroll $554,508 $624,784 $623,038 $623,038 $661,726
530315 Pre/Post Employment $67 $423 $879 $879 $879
530320 Accounting / Auditing $79,556 $26,425 $25,250 $25,250 $25,250
530340 Other Svcs $30 $0 $750 $750 $750
530341 Other Svcs - Contract / Admin $26,843 $27,896 $30,500 $30,500 $30,500
530342 Other Svcs - Maint / Licenses $22,025 $20,795 $24,245 $24,245 $24,245
530411 Communication - Phone $2,152 $261 $4,596 $4,596 $4,596
550510 Office $1,011 $326 $2,000 $2,000 $2,000
550520 Operating $1,141 $29 $0 $0 $0
550525 Operating - Small Tools $1,977 $672 $2,900 $3,100 $5,000
550527 Operating - Apparel $102 $287 $1,000 $1,000 $1,000
555400 Travel & Per Diem $0 $121 $50 $50 $50
555420 Postage / Freight $90,163 $93,214 $97,700 $97,700 $97,700
555490 Not Otherwise Classified $45 $0 $0 $0 $0
555550 Training $75 $340 $2,000 $1,800 $2,000
Total Operating $225,187 $170,789 $191,870 $191,870 $193,970
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $779,695 $795,573 $814,908 $814,908 $855,696
50 79
GENERAL FUND - INFORMATION & GENERAL SERVICES OVERVIEW
All Divisions
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $1,387,446 $1,506,076 $1,687,807 $1,687,807 $1,835,949
Operating Expenses $2,283,470 $2,276,301 $2,986,582 $2,994,082 $3,033,942
Transfers $0 $0 $0 $0 $0
Capital Outlay $70,293 $196,936 $192,500 $185,000 $34,500
Debt $85,344 $85,345 $0 $0 $0
TOTAL EXPENDITURES $3,826,553 $4,064,658 $4,866,889 $4,866,889 $4,904,391
Information Services - 1600
Deputy City Manager 1
IT Manager 1 1 1 1
GIS Analyst 1 1 1 1
Application Specialist 3 2 2 2
Systems Admin 1 1 1
Total 6 5 5 5
Human Resources - 1315
Operations Director 1 1 1
HR Manager 1 1 1
HR Generalist/HR Specialist 2 2 2 2
Payroll/Benefits Coordinator 1
Total 3 4 4 4
Facilities Maintenance - 1935
Facilities & Capital Projects Director 1 1
Facilities Foreman 1 1 1 1
Building Service Coordinator 1
Maintenance Worker 3 3 3 3
Custodian 2 2
Total 5 4 7 7
Marketing and Events - 7415
Public Information Officer 1 1 1 1
Marketing and Social Media Coord.1 1 1 1
Events Coordinator 1
Total 3 2 2 2
TOTAL FULL-TIME PERSONNEL 17 15 18 18
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events is now in the Community Events Park's department.
51 80
GENERAL FUND - INFORMATION AND GENERAL SERVICES SUMMARY
All Divisions
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $1,034,571 $1,125,152 $1,263,051 $1,263,051 $1,300,009
510140 Overtime $16,821 $8,468 $7,000 $7,000 $7,000
520200 FICA $76,822 $84,008 $96,640 $96,640 $100,005
520220 Pension DB $36,974 $37,994 $24,751 $24,751 $25,740
520225 Pension DC $54,773 $60,079 $82,255 $82,255 $148,516
520230 Health Insurance $157,102 $174,122 $192,620 $192,620 $235,121
520240 Workers' Comp $6,134 $7,488 $11,490 $11,490 $9,558
520250 Unemployment $4,249 $8,765 $10,000 $10,000 $10,000
Total Payroll $1,387,446 $1,506,076 $1,687,807 $1,687,807 $1,835,949
530314 Consulting $0 $0 $0 $17,500 $0
530315 Pre/Post Employment $803 $1,161 $1,512 $1,512 $1,512
530341 Other Svcs - Contract / Admin $320,487 $421,197 $462,050 $462,050 $472,837
530342 Other Svcs - Maint / Licenses $503,055 $391,768 $699,046 $699,046 $672,517
530411 Communication - Phone $21,717 $19,272 $107,022 $107,482 $119,528
540430 Utilities $40,591 $40,353 $42,720 $42,720 $42,720
545100 R&M Buildings $15,178 $0 $0 $0 $30,000
545110 R&M Bldgs - City Hall $31,186 $49,088 $61,355 $55,355 $58,890
545270 R&M Infra - Grounds $18,031 $22,338 $18,576 $18,576 $18,576
545300 R&M Mach & Equip $14,960 $5,073 $7,800 $7,800 $10,500
545310 R&M M&E - Vehicles $4,278 $1,276 $5,000 $5,000 $11,000
550522 Operating - Tires / Filters $589 $379 $5,000 $5,000 $6,000
550510 Office $3,611 $3,106 $7,300 $7,300 $7,901
550520 Operating $25,175 $14,553 $104,200 $100,200 $29,650
550523 Operating - Janitorial $4,000 $3,092 $8,000 $8,000 $8,000
550525 Operating - Small Tools $110,797 $139,508 $156,540 $156,540 $152,027
550527 Operating - Apparel $5,662 $4,228 $6,540 $6,540 $8,910
552000 Fuel $6,231 $5,205 $5,700 $5,700 $5,700
555400 Travel & Per Diem $2,165 $3,154 $2,100 $2,100 $2,100
555420 Postage / Freight $226 $34 $400 $400 $500
555441 Rent / Lease - Copy Machine $21,313 $21,417 $21,648 $21,648 $26,004
555442 Rent / Lease - Equipment $0 $0 $2,500 $2,500 $3,000
555450 Insurance $953,370 $1,074,784 $1,111,200 $1,111,200 $1,201,100
555451 Insurance - Settlements $7,000 $28,385 $50,000 $50,000 $50,000
555470 Printing / Binding $432 $383 $3,330 $2,870 $3,480
555480 Promotional / Advertising $126,638 $5,125 $5,500 $5,500 $6,700
555481 Promo - Employee Relations $5,152 $5,447 $20,000 $20,000 $22,600
555540 Dues/Reg/Pub $37,015 $9,659 $27,088 $27,088 $26,615
555550 Training $3,808 $6,316 $44,455 $44,455 $35,575
Total Operating $2,283,470 $2,276,301 $2,986,582 $2,994,082 $3,033,942
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $107,315 $0 $0 $0
560641 Mach & Equip - Vehicles $26,777 $0 $50,000 $50,000 $0
560642 Mach & Equip - Data Proc $0 $31,203 $142,500 $125,000 $34,500
560650 Construction In Progress $43,516 $58,418 $0 $10,000 $0
561820 Subscription Based IT Arrangements $0 $0 $0 $0 $0
Total Capital $70,293 $196,936 $192,500 $185,000 $34,500
571550 Redemption of Principle SBITA $82,002 $84,497 $0 $0 $0
571560 Interest Expense SBITA $3,342 $848 $0 $0 $0
Total Debt Service $85,344 $85,345 $0 $0 $0
TOTAL INFO SVCS $3,826,553 $4,064,658 $4,866,889 $4,866,889 $4,904,391
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
52 81
INFORMATION & GENERAL SERVICES 16
Human Resources 1315
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $280,797 $266,668 $269,536 $269,536 $277,831
510140 Overtime $0 $0 $1,000 $1,000 $1,001
520200 FICA $20,915 $19,917 $20,625 $20,625 $21,334
520220 Pension DB $18,434 $18,997 $12,379 $12,379 $12,870
520225 Pension DC $9,349 $12,832 $17,123 $17,123 $28,919
520230 Health Insurance $25,584 $30,402 $52,617 $52,617 $56,884
520240 Workers' Comp $212 $276 $460 $460 $366
Total Payroll $355,291 $349,092 $373,740 $373,740 $399,205
530315 Pre/Post Employment $477 $66 $450 $450 $450
530341 Other Svcs - Contract / Admin $20,413 $40,925 $55,450 $55,450 $65,865
530411 Communication - Phone $1,202 $1,685 $3,960 $3,960 $3,639
550510 Office $1,913 $1,357 $3,600 $3,600 $4,201
550520 Operating $2,270 $4,684 $8,350 $8,350 $8,600
550527 Operating - Apparel $1,085 $1,008 $880 $880 $1,100
555400 Travel & Per Diem $0 $0 $100 $100 $100
555420 Postage / Freight $90 $34 $200 $200 $300
555480 Promotional / Advertising $2,335 $4,776 $5,500 $5,500 $6,700
555481 Promo - Employee Relations $5,152 $5,447 $20,000 $20,000 $22,600
555540 Dues/Reg/Pub $25,812 $724 $3,484 $3,484 $3,655
555550 Training ($7,134)$3,565 $12,805 $12,805 $18,625
Total Operating $53,615 $64,271 $114,779 $114,779 $135,835
Total Capital $0 $0 $0 $0 $0
TOTAL $408,906 $413,363 $488,519 $488,519 $535,040
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
53 82
INFORMATION & GENERAL SERVICES 16
IS General 1600
$0 Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $425,224 $453,724 $429,353 $429,353 $448,401
520200 FICA $30,836 $33,125 $32,849 $32,849 $34,308
520220 Pension DB $18,540 $18,997 $12,372 $12,372 $12,870
520225 Pension DC $22,524 $24,820 $29,110 $29,110 $49,764
520230 Health Insurance $77,472 $84,402 $84,387 $84,387 $84,098
520240 Workers' Comp $320 $460 $733 $733 $586
Total Payroll $574,916 $615,528 $588,804 $588,804 $630,027
530314 Consulting $0 $0 $0 $17,500 $0
530315 Pre/Post Employment $67 $108 $600 $600 $600
530341 Other Svcs - Contract / Admin $291,234 $379,252 $397,200 $397,200 $397,200
530342 Other Svcs - Maint / Licenses $501,718 $390,046 $697,426 $697,426 $670,897
530411 Communication - Phone $15,752 $16,152 $98,730 $98,730 $104,489
550510 Office $480 $1,254 $700 $700 $700
550520 Operating ($74)$0 $0 $0 $0
550525 Operating - Small Tools $100,180 $121,996 $144,160 $144,160 $135,337
555400 Travel & Per Diem $2,165 $3,154 $2,000 $2,000 $2,000
555420 Postage / Freight $136 $0 $200 $200 $200
555441 Rent / Lease - Copy Machine $21,313 $21,417 $21,648 $21,648 $26,004
555540 Dues/Reg/Pub $1,891 $675 $5,700 $5,700 $5,300
555550 Training $9,064 $1,561 $26,200 $26,200 $8,200
Total Operating $943,926 $935,615 $1,394,564 $1,412,064 $1,350,927
Total Transfers $0 $0 $0 $0 $0
560642 Mach & Equip - Data Proc $0 $31,203 $142,500 $125,000 $34,500
560650 Construction In Progress $43,516 $58,418 $0 $0 $0
561820 Subscription Based IT Arrangements $0 $0 $0 $0 $0
Total Capital $43,516 $89,621 $142,500 $125,000 $34,500
571550 Redemption of Principle SBITA $82,002 $84,497 $0 $0 $0
571560 Interest Expense SBITA $3,342 $848 $0 $0 $0
Total Debt Service $85,344 $85,345 $0 $0 $0
TOTAL $1,647,702 $1,726,109 $2,125,868 $2,125,868 $2,015,454
54 83
INFORMATION & GENERAL SERVICES 16
IS City Hall 1910
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $1,337 $1,722 $1,620 $1,620 $1,620
530411 Communication - Phone $1,461 ($1,599)$2,160 $2,160 $8,160
545110 R&M Bldgs - City Hall $240 $35 $3,000 $3,000 $5,900
550510 Office $1,218 $495 $3,000 $3,000 $3,000
550520 Operating $233 $0 $200 $200 $200
550525 Operating - Small Tools $0 $1,731 $0 $0 $0
Total Operating $4,489 $2,384 $9,980 $9,980 $18,880
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $4,489 $2,384 $9,980 $9,980 $18,880
55 84
INFORMATION & GENERAL SERVICES 16
Risk Management 1925
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
520250 Unemployment $4,249 $8,765 $10,000 $10,000 $10,000
Total Payroll $4,249 $8,765 $10,000 $10,000 $10,000
555450 Insurance $953,370 $1,074,784 $1,111,200 $1,111,200 $1,201,100
555451 Insurance - Settlements $7,000 $28,385 $50,000 $50,000 $50,000
Total Operating $960,370 $1,103,169 $1,161,200 $1,161,200 $1,251,100
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $964,619 $1,111,934 $1,171,200 $1,171,200 $1,261,100
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
56 85
INFORMATION & GENERAL SERVICES 16
Facilities Maintenance 1935
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $202,222 $264,950 $404,053 $404,053 $406,857
510140 Overtime $16,282 $8,468 $6,000 $6,000 $5,999
520200 FICA $16,418 $20,771 $30,917 $30,917 $31,592
520225 Pension DC $13,458 $14,304 $28,672 $28,672 $49,160
520230 Health Insurance $20,070 $37,046 $49,616 $49,616 $80,334
520240 Workers' Comp $5,505 $6,613 $10,022 $10,022 $8,386
Total Payroll $273,955 $352,152 $529,280 $529,280 $582,328
530315 Pre/Post Employment $142 $885 $337 $337 $337
530341 Other Svcs - Contract / Admin $8,840 $1,020 $9,400 $9,400 $9,772
530411 Communication - Phone $1,107 $844 $960 $960 $960
540430 Utilities $40,591 $40,353 $42,720 $42,720 $42,720
545100 R&M Buildings $15,178 $0 $0 $0 $30,000
545110 R&M Bldgs - City Hall $30,946 $49,053 $58,355 $52,355 $52,990
545270 R&M Infra - Grounds $18,031 $22,338 $18,576 $18,576 $18,576
545300 R&M Mach & Equip $14,960 $5,073 $7,800 $7,800 $10,500
545310 R&M M&E - Vehicles $4,278 $1,276 $5,000 $5,000 $11,000
550520 Operating $2,746 $3,100 $81,590 $77,590 $6,750
550522 Operating - Tires / Filters $589 $379 $5,000 $5,000 $6,000
550523 Operating - Janitorial $4,000 $3,092 $8,000 $8,000 $8,000
550525 Operating - Small Tools $5,947 $10,932 $7,500 $7,500 $12,250
550527 Operating - Apparel $4,289 $3,044 $5,300 $5,300 $7,450
552000 Fuel $6,231 $5,205 $5,700 $5,700 $5,700
555442 Rent / Lease - Equipment $0 $0 $2,500 $2,500 $3,000
555550 Training $1,578 $0 $2,400 $2,400 $5,400
Total Operating $159,453 $146,594 $261,138 $251,138 $231,405
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $107,315 $0 $0 $0
560641 Mach & Equip - Vehicles $26,777 $0 $50,000 $50,000 $0
Total Capital $26,777 $107,315 $50,000 $60,000 $0
TOTAL $460,185 $606,061 $840,418 $840,418 $813,733
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
57 86
INFORMATION & GENERAL SERVICES 16
Marketing & Events 7415
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $126,328 $139,810 $160,109 $160,109 $166,920
510140 Overtime $539 $0 $0 $0 $0
520200 FICA $8,653 $10,195 $12,249 $12,249 $12,771
520230 Health Insurance $33,976 $22,272 $6,000 $6,000 $13,805
520240 Workers' Comp $97 $139 $275 $275 $220
520225 Pension DC $9,442 $8,123 $7,350 $7,350 $20,673
Total Payroll $179,035 $180,539 $185,983 $185,983 $214,389
530315 Pre/Post Employment $117 $102 $125 $125 $125
530411 Communication - Phone $2,195 $2,190 $1,212 $1,672 $2,280
550520 Operating $20,000 $6,769 $14,060 $14,060 $14,100
550525 Operating - Small Tools $4,670 $4,849 $4,880 $4,880 $4,440
550527 Operating - Apparel $288 $176 $360 $360 $360
555470 Printing / Binding $432 $383 $3,330 $2,870 $3,480
555480 Promotional / Advertising $124,303 $349 $0 $0 $0
555540 Dues/Reg/Pub $9,312 $8,260 $17,904 $17,904 $17,660
555550 Training $300 $1,190 $3,050 $3,050 $3,350
Total Operating $161,617 $24,268 $44,921 $44,921 $45,795
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $340,652 $204,807 $230,904 $230,904 $260,184
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
58 87
GENERAL FUND - PUBLIC WORKS OVERVIEW
All Divisions
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $1,023,074 $1,173,482 $1,324,818 $1,330,818 $1,554,574
Operating Expenses $258,457 $200,885 $265,753 $259,753 $345,936
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $233,127 $6,000 $6,000 $98,000
TOTAL EXPENDITURES $1,281,531 $1,607,494 $1,596,571 $1,596,571 $1,998,510
Administration - 4100
Public Works Superintendent 1 1 1 1
Public Works Supervisor 1
Total 2 1 1 1
Roads - 4110
Foreman 2 2 2 2
Maintenance Worker 10 8 8 8
Total 12 10 10 10
Fleet Maintenance - 1940
Fleet Manager 1
Lead / Fleet Supervisor 1 1 1 1
Mechanic 2 3 3 3
Total 3 5 4 4
TOTAL FULL-TIME PERSONNEL 17 16 15 15
59 88
PUBLIC WORKS SUMMARY
All Divisions
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $705,722 $790,296 $863,604 $863,604 $957,309
510140 Overtime $10,263 $16,592 $13,000 $13,000 $13,001
510900 Reimbursements $0 $6,000 $0 $6,000 $0
520200 FICA $52,712 $59,715 $65,740 $65,740 $74,197
520220 Pension DB $64,463 $63,777 $69,574 $69,574 $56,109
520225 Pension DC $27,808 $34,249 $41,161 $41,161 $91,965
520230 Health Insurance $142,361 $170,752 $210,875 $210,875 $308,979
520240 Workers' Comp $19,745 $32,101 $60,864 $60,864 $53,014
Total Payroll $1,023,074 $1,173,482 $1,324,818 $1,330,818 $1,554,574
530315 Pre/Post Employment $1,452 $726 $1,483 $1,483 $1,483
530341 Other Svcs - Contract / Admin $37,909 $1,629 $2,500 $2,500 $0
530342 Other Svcs - Maint / Licenses $5,004 $5,965 $7,790 $7,790 $12,450
530411 Communication - Phone $320 $853 $480 $480 $288
540430 Utilities $26,783 $26,293 $28,980 $28,980 $28,980
545100 R&M Buildings $10,133 $4,865 $5,859 $5,859 $22,629
545120 R&M Bldgs - Util / PW Compound $16,493 $10,401 $16,101 $16,101 $25,871
545270 R&M Infra - Grounds $50,818 $38,036 $28,000 $28,000 $64,000
545300 R&M Mach & Equip $9,626 $13,237 $15,775 $15,775 $18,500
545310 R&M M&E - Vehicles $20,452 $6,075 $14,750 $14,750 $18,105
550510 Office $265 $118 $900 $900 $1,300
550520 Operating $1,095 $1,047 $2,900 $2,900 $5,260
550522 Operating - Tires / Filters $3,981 $6,203 $11,450 $11,450 $11,750
550523 Operating - Janitorial $813 $2,711 $3,370 $3,370 $4,580
550525 Operating - Small Tools $7,071 $45,351 $29,000 $23,000 $22,150
550527 Operating - Apparel $11,082 $10,614 $18,644 $18,644 $18,095
552000 Fuel $44,502 $23,123 $53,777 $53,777 $54,977
555400 Travel & Per Diem $0 $0 $500 $500 $2,000
555420 Postage / Freight $8 $75 $200 $200 $200
555442 Rent / Lease - Equipment $8,884 $1,096 $10,444 $10,444 $15,444
555540 Dues/Reg/Pub $0 $585 $600 $600 $1,000
555550 Training $1,766 $1,882 $12,250 $12,250 $16,874
Total Operating $258,457 $200,885 $265,753 $259,753 $345,936
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $83,661 $6,000 $6,000 $18,000
560641 Mach & Equip - Vehicles $0 $149,466 $0 $0 $80,000
Total Capital $0 $233,127 $6,000 $6,000 $98,000
TOTAL PUBLIC WORKS $1,281,531 $1,607,494 $1,596,571 $1,596,571 $1,998,510
Facilities Maintenance Department was redirected to the Information and General Services Department.
60 89
PUBLIC WORKS 41
Administration 4100
$0 Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $93,584 $82,842 $97,171 $97,171 $136,376
510140 Overtime $791 $0 $0 $0 $0
520200 FICA $6,856 $5,836 $7,095 $7,095 $10,385
520220 Pension DB $12,053 $14,825 $13,539 $13,539 $14,081
520225 Pension DC $4,268 $1,629 $3,904 $3,904 $10,757
520230 Health Insurance $21,629 $15,125 $20,701 $20,701 $29,251
520240 Workers' Comp $1,957 $2,991 $2,189 $2,189 $2,362
Total Payroll $141,138 $123,248 $144,599 $144,599 $203,212
530315 Pre/Post Employment $384 $102 $200 $200 $200
530341 Other Svcs - Contract / Admin $0 $300 $0 $0 $0
530342 Other Svcs - Maint / Licenses $1,925 $2,809 $0 $0 $2,920
530411 Communication - Phone $320 $320 $480 $480 $288
540430 Utilities $22,554 $21,722 $23,700 $23,700 $23,700
545100 R&M Buildings $10,133 $4,865 $5,859 $5,859 $22,629
545300 R&M Mach & Equip $204 $500 $500 $500 $500
545310 R&M M&E - Vehicles $443 $0 $800 $800 $800
550510 Office $265 $118 $900 $900 $1,300
550520 Operating $131 $53 $400 $400 $1,240
550522 Operating - Tires / Filters $1,150 $928 $2,400 $2,400 $1,200
550523 Operating - Janitorial $51 $1,986 $2,000 $2,000 $2,000
550525 Operating - Small Tools $234 $1,345 $350 $350 $500
550527 Operating - Apparel $0 $0 $1,249 $1,249 $1,235
552000 Fuel $5,934 $5,466 $6,954 $6,954 $6,954
555400 Travel & Per Diem $0 $0 $500 $500 $2,000
555420 Postage / Freight $8 $75 $200 $200 $200
555540 Dues/Reg/Pub $0 $585 $600 $600 $1,000
555550 Training $1,750 $554 $5,500 $5,500 $6,000
Total Operating $45,486 $41,728 $52,592 $52,592 $74,666
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $186,624 $164,976 $197,191 $197,191 $277,878
61 90
PUBLIC WORKS 41
Roads & ROW Maintenance 4110
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $318,432 $411,035 $506,977 $506,977 $547,999
510140 Overtime $5,329 $7,840 $10,000 $10,000 $10,000
520200 FICA $23,640 $31,053 $38,792 $38,792 $42,699
520220 Pension DB $12,970 $28,473 $37,535 $37,535 $22,788
520225 Pension DC $16,972 $19,392 $25,460 $25,460 $57,292
520230 Health Insurance $81,506 $94,466 $131,234 $131,234 $215,814
520240 Workers' Comp $13,794 $24,906 $48,067 $48,067 $42,021
Total Payroll $472,643 $617,165 $798,065 $798,065 $938,613
530315 Pre/Post Employment $691 $422 $883 $883 $883
530341 Other Svcs - Contract / Admin $37,909 $1,329 $2,500 $2,500 $0
530411 Communication - Phone $0 $533 $0 $0 $0
545270 R&M Infra - Grounds $50,818 $38,036 $28,000 $28,000 $64,000
545300 R&M Mach & Equip $5,113 $5,655 $7,275 $7,275 $9,000
545310 R&M M&E - Vehicles $19,595 $5,676 $11,450 $11,450 $14,305
550520 Operating $162 $621 $1,200 $1,200 $2,240
550522 Operating - Tires / Filters $2,831 $4,498 $6,000 $6,000 $7,500
550523 Operating - Janitorial $0 $0 $600 $600 $1,000
550525 Operating - Small Tools $4,500 $3,509 $4,550 $4,550 $5,000
550527 Operating - Apparel $8,543 $7,092 $11,775 $11,775 $11,580
552000 Fuel $20,878 $11,912 $29,917 $29,917 $29,917
555442 Rent / Lease - Equipment $8,884 $1,096 $10,000 $10,000 $15,000
555550 Training $16 $1,328 $6,750 $6,750 $10,874
Total Operating $159,940 $81,707 $120,900 $120,900 $171,299
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $149,466 $0 $0 $80,000
Total Capital $0 $149,466 $0 $0 $80,000
TOTAL $632,583 $848,338 $918,965 $918,965 $1,189,912
62 91
PUBLIC WORKS 41
Fleet Maintenance 1940
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $293,762 $296,419 $259,456 $259,456 $272,934
510140 Overtime $4,143 $8,752 $3,000 $3,000 $3,001
520200 FICA $22,220 $22,826 $19,853 $19,853 $21,113
520220 Pension DB $39,440 $20,479 $18,500 $18,500 $19,240
520225 Pension DC $6,572 $13,228 $11,797 $11,797 $23,916
520230 Health Insurance $39,226 $61,161 $58,940 $58,940 $63,914
520240 Workers' Comp $3,994 $4,204 $10,608 $10,608 $8,631
Total Payroll $409,357 $433,069 $382,154 $388,154 $412,749
530315 Pre/Post Employment $377 $202 $400 $400 $400
530342 Other Svcs - Maint / Licenses $3,079 $3,156 $7,790 $7,790 $9,530
540430 Utilities $4,229 $4,571 $5,280 $5,280 $5,280
545120 R&M Bldgs - Util / PW Compound $16,493 $10,401 $16,101 $16,101 $25,871
545300 R&M Mach & Equip $4,309 $7,082 $8,000 $8,000 $9,000
545310 R&M M&E - Vehicles $414 $399 $2,500 $2,500 $3,000
550520 Operating $802 $373 $1,300 $1,300 $1,780
550522 Operating - Tires / Filters $0 $777 $3,050 $3,050 $3,050
550523 Operating - Janitorial $762 $725 $770 $770 $1,580
550525 Operating - Small Tools $2,337 $40,497 $24,100 $18,100 $16,650
550527 Operating - Apparel $2,539 $3,522 $5,620 $5,620 $5,280
552000 Fuel $17,399 $5,733 $16,906 $16,906 $18,106
555442 Rent / Lease - Equipment $0 $0 $444 $444 $444
Total Operating $52,740 $77,438 $92,261 $86,261 $99,971
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $83,661 $6,000 $6,000 $18,000
Total Capital $0 $83,661 $6,000 $6,000 $18,000
TOTAL $462,097 $594,168 $480,415 $480,415 $530,720
63 92
GENERAL FUND - COMMUNITY DEVELOPMENT OVERVIEW
All Divisions
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $572,985 $643,059 $675,433 $675,433 $750,459
Operating Expenses $1,301,624 $1,318,280 $1,667,317 $1,667,317 $1,719,885
Transfers $0 $0 $0 $0 $0
Capital Outlay $113,251 $8,973 $98,000 $98,000 $80,000
TOTAL EXPENDITURES $1,987,860 $1,970,312 $2,440,750 $2,440,750 $2,550,344
Administration & Planning - 1500
Community Development Director 1 1 1 1
Total 1 1 1 1
Planning - 1510
Planner 3 3 2 2
Total 3 3 2 2
Urban Beautification - 1520
Landscape Manager 1 1 1 1
Maintenance Worker 3 2 2 2
Irrigation Worker 1 1 1 1
Landscape Foreman 1 1 1
Mower 2
Total 7 5 5 5
TOTAL FULL-TIME PERSONNEL 11 9 8 8
64 93
COMMUNITY DEVELOPMENT SUMMARY
All Divisions
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $414,867 $475,773 $502,610 $502,610 $522,714
510140 Overtime $16,973 $15,245 $15,500 $15,500 $15,502
520200 FICA $32,119 $36,588 $37,430 $37,430 $41,183
520220 Pension DB $5,229 $0 $0 $0 $0
520225 Pension DC $25,790 $27,835 $34,189 $34,189 $64,878
520230 Health Insurance $70,422 $70,551 $76,500 $76,500 $90,733
520240 Workers' Comp $7,585 $11,817 $9,204 $9,204 $15,449
Total Payroll $572,985 $643,059 $675,433 $675,433 $750,459
530314 Consulting $57,980 $187,854 $187,500 $187,500 $187,500
530315 Pre/Post Employment $494 $816 $1,075 $1,075 $1,075
530341 Other Svcs - Contract / Admin ($90,092)($96,251)($93,751)($95,682)($96,251)
530342 Other Svcs - Maint / Licenses $0 $687 $0 $200 $200
530411 Communication - Phone $1,555 $3,655 $960 $960 $0
540430 Utilities $106,223 $75,934 $115,885 $115,885 $115,885
540434 Streetlights $449,616 $422,488 $571,670 $571,670 $571,670
545270 R&M Infra - Grounds $722,667 $672,420 $802,889 $802,889 $853,387
545300 R&M Mach & Equip $3,088 $4,152 $5,000 $5,000 $5,000
545310 R&M M&E - Vehicles $17,689 $2,557 $8,800 $8,800 $8,800
550510 Office $2,325 $1,610 $3,700 $3,585 $3,500
550520 Operating $251 $360 $480 $1,491 $780
550522 Operating - Tires / Filters $2,221 $2,478 $6,000 $6,000 $6,000
550525 Operating - Small Tools $12,786 $12,537 $10,350 $10,350 $10,550
550527 Operating - Apparel $2,479 $2,424 $6,850 $6,850 $8,300
552000 Fuel $7,030 $8,097 $9,269 $9,384 $9,564
555400 Travel & Per Diem $0 $585 $0 $2,500 $5,800
555420 Postage / Freight $403 $0 $0 $0 $0
555442 Rent / Lease - Equipment $0 $0 $4,500 $4,500 $6,500
555470 Printing / Binding $1,585 $3,935 $3,000 $3,000 $3,500
555480 Promotional / Advertising $1,495 $2,183 $2,500 $2,000 $1,000
555540 Dues/Reg/Pub $1,515 $1,995 $7,340 $7,840 $7,200
555550 Training $314 $7,764 $13,300 $10,800 $9,925
Total Operating $1,301,624 $1,318,280 $1,667,317 $1,667,317 $1,719,885
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $59,478 $8,973 $28,000 $28,850 $80,000
560641 Mach & Equip - Vehicles $53,773 $0 $70,000 $69,150 $0
Total Capital $113,251 $8,973 $98,000 $98,000 $80,000
TOTAL COMMUNITY DEVELOPMENT $1,987,860 $1,970,312 $2,440,750 $2,440,750 $2,550,344
65 94
COMMUNITY DEVELOPMENT
Administration 1500
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $87,189 $81,685 $83,008 $83,008 $86,329
510140 Overtime $9 $0 $0 $0 $0
520200 FICA $6,587 $6,171 $5,324 $5,324 $6,605
520225 Pension DC $6,028 $5,053 $6,226 $6,226 $10,792
520230 Health Insurance $6,152 $6,192 $5,845 $5,845 $6,380
520240 Workers' Comp $66 $80 $142 $142 $113
Total Payroll $106,031 $99,181 $100,545 $100,545 $110,219
530314 Consulting $57,980 $187,854 $187,500 $187,500 $187,500
530315 Pre/Post Employment $247 $228 $400 $400 $400
530411 Communication - Phone $549 $1,692 $960 $960 $0
550510 Office $2,254 $1,530 $3,700 $3,585 $3,500
550522 Operating - Tires / Filters $43 $0 $0 $0 $0
552000 Fuel $236 $597 $305 $420 $600
555400 Travel & Per Diem $0 $585 $0 $0 $4,100
555420 Postage / Freight $403 $0 $0 $0 $0
555470 Printing / Binding $1,493 $3,552 $1,000 $1,000 $3,500
555480 Promotional / Advertising $324 $0 $0 $0 $0
555540 Dues/Reg/Pub $711 $640 $1,000 $1,500 $1,000
555550 Training $0 $1,605 $7,800 $5,300 $5,925
Total Operating $64,240 $198,283 $202,665 $200,665 $206,525
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $170,271 $297,464 $303,210 $301,210 $316,744
66 95
COMMUNITY DEVELOPMENT
Long-Range Planning 1510
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $86,735 $99,869 $113,251 $113,251 $117,780
520200 FICA $6,534 $7,532 $8,665 $8,665 $9,013
520225 Pension DC $4,955 $3,936 $8,495 $8,495 $14,157
520230 Health Insurance $11,529 $9,133 $19,421 $19,421 $19,024
520240 Workers' Comp $66 $103 $194 $194 $155
Total Payroll $109,819 $120,573 $150,026 $150,026 $160,129
555470 Printing / Binding $92 $383 $2,000 $2,000 $0
555480 Promotional / Advertising $1,171 $1,851 $2,500 $2,000 $1,000
555540 Dues/Reg/Pub $804 $1,355 $4,340 $4,340 $4,200
555550 Training $314 $3,831 $4,000 $4,000 $2,500
Total Operating $2,381 $7,492 $12,840 $14,840 $9,300
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $112,200 $128,065 $162,866 $164,866 $169,429
67 96
COMMUNITY DEVELOPMENT
Urban Beautification 1520
$0 Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $240,943 $294,219 $306,351 $306,351 $318,605
510140 Overtime $16,964 $15,245 $15,500 $15,500 $15,502
520200 FICA $18,998 $22,885 $23,441 $23,441 $25,565
520220 Pension DB $5,229 $0 $0 $0 $0
520225 Pension DC $14,807 $18,846 $19,468 $19,468 $39,929
520230 Health Insurance $52,741 $55,226 $51,234 $51,234 $65,329
520240 Workers' Comp $7,453 $11,634 $8,868 $8,868 $15,181
Total Payroll $357,135 $423,305 $424,862 $424,862 $480,111
530315 Pre/Post Employment $247 $516 $675 $675 $675
530341 Other Svcs - Contract / Admin ($90,092)($96,251)($93,751)($95,682)($96,251)
530342 Other Svcs - Maint / Licenses $0 $687 $0 $200 $200
530411 Communication - Phone $1,006 $1,963 $0 $0 $0
540430 Utilities $106,223 $75,934 $115,885 $115,885 $115,885
545270 R&M Infra - Grounds $722,667 $672,420 $802,889 $802,889 $853,387
545300 R&M Mach & Equip $3,088 $4,152 $5,000 $5,000 $5,000
545310 R&M M&E - Vehicles $17,689 $2,557 $8,800 $8,800 $8,800
550510 Office $71 $80 $0 $0 $0
550520 Operating $251 $360 $480 $1,491 $780
550522 Operating - Tires / Filters $2,178 $2,478 $6,000 $6,000 $6,000
550525 Operating - Small Tools $12,786 $12,537 $10,350 $10,350 $10,550
550527 Operating - Apparel $2,479 $2,424 $6,850 $6,850 $8,300
552000 Fuel $6,794 $7,500 $8,964 $8,964 $8,964
555400 Travel & Per Diem $0 $0 $0 $0 $100
555442 Rent / Lease - Equipment $0 $0 $4,500 $4,500 $6,500
555540 Dues/Reg/Pub $0 $0 $2,000 $2,000 $2,000
555550 Training $0 $2,328 $1,500 $1,500 $1,500
Total Operating $785,387 $690,017 $880,142 $880,142 $932,390
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $59,478 $8,973 $28,000 $28,850 $80,000
560641 Mach & Equip - Vehicles $53,773 $0 $70,000 $69,150 $0
Total Capital $113,251 $8,973 $98,000 $98,000 $80,000
TOTAL $1,255,773 $1,122,295 $1,403,004 $1,403,004 $1,492,501
68 97
COMMUNITY DEVELOPMENT
Streetlighting 1530
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
540434 Streetlights $449,616 $422,488 $571,670 $571,670 $571,670
Total Operating $449,616 $422,488 $571,670 $571,670 $571,670
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $449,616 $422,488 $571,670 $571,670 $571,670
69 98
GENERAL FUND - POLICE OVERVIEW
All Divisions
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $6,968,327 $7,363,747 $8,725,382 $8,725,382 $9,235,157
Operating Expenses $1,354,529 $1,380,835 $1,613,670 $1,656,884 $1,715,918
Transfers $0 $0 $0 $0 $0
Capital Outlay $541,935 $1,324,363 $642,956 $684,529 $195,000
Debt $75,201 $145,538 $0 $0 $0
TOTAL EXPENDITURES $8,939,992 $10,214,483 $10,982,008 $11,066,795 $11,146,075
Office of the Chief - 2100
Sworn:
Police Chief 1 1 1 1
Deputy Chief 1 1 1
Captain 3 2 2 2
Lieutenant 4 4 4 4
Sworn Officer 51 53 54 54
Total Sworn 59 61 62 62
Civilian:
Support Services Coord./Admin Asst.2 2 2 2
Code Enforcement Specialist 3 3 2 2
Records Clerk 2 2 2 2
Forensic Specialist 2 2 2 2
Crime Analyst 1 1 1 1
Total Civilian 10 10 9 9
Total 69 71 71 71
TOTAL FULL-TIME PERSONNEL 69 71 71 71
70 99
POLICE SUMMARY
All Divisions
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $4,454,997 $4,578,419 $5,431,046 $5,431,046 $5,589,968
510140 Overtime $234,015 $325,347 $200,000 $200,000 $200,000
510900 Reimbursements ($19,026)($42,685)$0 $0 $0
520200 FICA $348,206 $366,674 $412,583 $412,583 $442,032
520220 Pension DB $1,281,342 $1,390,725 $1,435,710 $1,435,710 $1,563,961
520225 Pension DC $21,723 $26,647 $32,595 $32,595 $56,849
520230 Health Insurance $575,448 $621,775 $1,031,306 $1,031,306 $1,237,761
520240 Workers' Comp $71,622 $96,845 $182,142 $182,142 $144,586
Total Payroll $6,968,327 $7,363,747 $8,725,382 $8,725,382 $9,235,157
530315 Pre/Post Employment $10,091 $18,725 $16,152 $16,152 $19,694
530340 Other Svcs $0 $0 $2,000 $2,000 $2,000
530341 Other Svcs - Contract / Admin $495,580 $471,908 $502,320 $502,320 $542,840
530342 Other Svcs - Maint / Licenses $15,595 $16,162 $165,435 $171,649 $217,439
530411 Communication - Phone $57,204 $52,410 $4,320 $4,320 $5,760
540430 Utilities $48,340 $40,105 $54,180 $54,180 $51,600
545100 R&M Buildings $34,743 $38,085 $32,754 $49,754 $38,040
545300 R&M Mach & Equip $42,252 $28,940 $50,470 $50,470 $44,000
545310 R&M M&E - Vehicles $74,419 $54,452 $85,750 $85,750 $89,900
550510 Office $7,723 $13,597 $23,400 $23,400 $26,500
550520 Operating $41,134 $47,731 $62,300 $62,300 $74,050
550522 Operating - Tires / Filters $22,850 $13,871 $23,100 $23,100 $20,400
550523 Operating - Janitorial $2,945 $1,756 $3,750 $3,750 $3,950
550525 Operating - Small Tools $97,335 $177,364 $77,400 $97,400 $81,045
550526 Operating - Software $11,065 $25,748 $34,560 $34,560 $38,835
550527 Operating - Apparel $92,911 $110,596 $103,195 $103,195 $96,865
552000 Fuel $184,848 $150,743 $195,394 $195,394 $180,086
555400 Travel & Per Diem $5,153 $4,606 $11,000 $11,000 $11,250
555420 Postage / Freight $3,661 $3,174 $3,550 $3,550 $3,650
555441 Rent / Lease - Copy Machine $150 $0 $660 $660 $660
555442 Rent / Lease - Equipment $2,455 $11,272 $10,800 $10,800 $10,800
555470 Printing / Binding $4,278 $3,526 $4,500 $4,500 $4,150
555480 Promotional / Advertising $3,370 $4,464 $5,100 $5,100 $5,600
555481 Promo - Employee Relations $6,224 $5,683 $8,800 $8,800 $8,975
555482 Promo - Programs $5,046 $4,677 $5,825 $5,825 $5,350
555540 Dues/Reg/Pub $3,807 $4,107 $6,265 $6,265 $4,839
555550 Training $78,744 $66,735 $89,190 $89,190 $93,140
555551 Educational Incentive $2,606 $10,398 $31,500 $31,500 $34,500
Total Operating $1,354,529 $1,380,835 $1,613,670 $1,656,884 $1,715,918
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $21,808 $105,488 $0 $0 $0
560640 Machinery & Equipment $32,910 $6,790 $143,380 $228,167 $64,200
560641 Mach & Equip - Vehicles $411,602 $746,622 $474,576 $429,062 $81,000
560642 Mach & Equip - Data Proc $0 $0 $25,000 $27,300 $0
560643 Mach & Equip - Furn/Office $0 $104,647 $0 $0 $49,800
560650 Construction In Progress $75,615 $0 $0 $0 $0
561820 Subscription Based IT Arrangements $0 $360,816 $0 $0 $0
Total Capital $541,935 $1,324,363 $642,956 $684,529 $195,000
571550 Redemption of Principle SBITA $66,044 $130,302 $0 $0 $0
571560 Interest Expense SBITA $9,157 $15,236 $0 $0 $0
Total Debt $75,201 $145,538 $0 $0 $0
TOTAL POLICE $8,939,992 $10,214,483 $10,982,008 $11,066,795 $11,146,075
71 100
POLICE 21
Office of the Chief 2100
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $4,454,997 $4,578,419 $5,431,046 $5,431,046 $5,589,968
510140 Overtime $234,015 $325,347 $200,000 $200,000 $200,000
510900 Reimbursements ($19,026)($42,685)$0 $0 $0
520200 FICA $348,206 $366,674 $412,583 $412,583 $442,032
520220 Pension DB $1,281,342 $1,390,725 $1,435,710 $1,435,710 $1,563,961
520225 Pension DC $21,723 $26,647 $32,595 $32,595 $56,849
520230 Health Insurance $575,448 $621,775 $1,031,306 $1,031,306 $1,237,761
520240 Workers' Comp $71,622 $96,845 $182,142 $182,142 $144,586
Total Payroll $6,968,327 $7,363,747 $8,725,382 $8,725,382 $9,235,157
530315 Pre/Post Employment $10,091 $18,725 $16,152 $16,152 $19,694
530341 Other Svcs - Contract / Admin $9,780 $21,908 $29,820 $29,820 $39,140
530342 Other Svcs - Maint / Licenses $6,024 $6,476 $7,000 $7,000 $7,250
530411 Communication - Phone $50,761 $48,446 $1,500 $2,460 $1,860
540430 Utilities $48,340 $40,105 $54,180 $54,180 $51,600
545100 R&M Buildings $34,743 $38,085 $32,754 $49,754 $38,040
545300 R&M Mach & Equip $20,501 $21,061 $32,120 $32,120 $33,300
545310 R&M M&E - Vehicles $66,822 $49,883 $83,250 $83,250 $87,400
550510 Office $6,679 $10,960 $11,200 $11,200 $9,850
550520 Operating $8,999 $6,132 $6,950 $6,950 $5,700
550522 Operating - Tires / Filters $22,850 $13,871 $23,100 $23,100 $20,400
550523 Operating - Janitorial $2,945 $1,756 $3,750 $3,750 $3,950
550525 Operating - Small Tools $20,957 $80,110 $19,750 $39,750 $7,600
550526 Operating - Software $2,551 $588 $23,330 $23,330 $23,330
550527 Operating - Apparel $47,586 $59,304 $73,770 $73,770 $58,765
552000 Fuel $184,848 $150,743 $195,394 $195,394 $180,086
555400 Travel & Per Diem $2,019 $1,532 $6,500 $6,500 $7,500
555420 Postage / Freight $270 $293 $500 $500 $400
555470 Printing / Binding $956 $795 $1,000 $1,000 $900
555481 Promo - Employee Relations $6,224 $5,683 $8,800 $8,800 $8,975
555540 Dues/Reg/Pub $3,807 $4,107 $6,265 $6,265 $4,839
555550 Training $4,038 $3,980 $0 $0 $0
555551 Educational Incentive $2,606 $10,398 $31,500 $31,500 $34,500
Total Operating $564,397 $594,941 $668,585 $706,545 $645,079
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $21,808 $105,488 $0 $0 $0
560640 Machinery & Equipment $32,910 $6,790 $134,880 $219,667 $64,200
560641 Mach & Equip - Vehicles $283,058 $746,622 $382,500 $360,200 $81,000
560643 Mach & Equip - Furn/Office $0 $104,647 $0 $0 $49,800
560650 Construction In Progress $75,615 $0 $0 $0 $0
561820 Subscription Based IT Arrangements $0 $360,816 $0 $0 $0
Total Capital $413,391 $1,324,363 $517,380 $579,867 $195,000
571550 Redemption of Principle SBITA $66,044 $130,302 $0 $0 $0
571560 Interest Expense SBITA $9,157 $15,236 $0 $0 $0
Total Debt $75,201 $145,538 $0 $0 $0
TOTAL $8,021,316 $9,428,589 $9,911,347 $10,011,794 $10,075,236
Special Operations Department was redirected to the Office of the Chief Department.
72 101
POLICE 21
Criminal Investigation 2110
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $8,845 $9,686 $13,050 $13,050 $14,350
530411 Communication - Phone $2,996 $1,593 $1,860 $1,860 $2,940
545300 R&M Mach & Equip $1,387 $1,349 $7,200 $7,200 $3,400
550510 Office $777 $2,637 $2,750 $2,750 $4,800
550520 Operating $7,660 $7,124 $7,105 $7,105 $7,555
550525 Operating - Small Tools $2,771 $14,055 $7,750 $7,750 $5,000
550527 Operating - Apparel $0 $8,128 $0 $0 $1,950
555420 Postage / Freight $235 $277 $300 $300 $500
555442 Rent / Lease - Equipment $2,455 $11,272 $10,800 $10,800 $10,800
555550 Training $10,991 $1,500 $3,800 $3,800 $4,900
Total Operating $38,117 $57,621 $54,615 $54,615 $56,195
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $87,240 $0 $0 $0 $0
Total Capital $87,240 $0 $0 $0 $0
TOTAL $125,357 $57,621 $54,615 $54,615 $56,195
73 102
POLICE 21
Community Services 2120
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550520 Operating $3,716 $6,377 $8,650 $8,650 $8,150
550525 Operating - Small Tools $300 $2,830 $1,800 $1,800 $1,800
555470 Printing / Binding $1,230 $1,080 $1,000 $1,000 $1,250
555480 Promotional / Advertising $3,360 $4,464 $4,900 $4,900 $5,400
555482 Promo - Programs $5,046 $4,677 $5,825 $5,825 $5,350
Total Operating $13,652 $19,428 $22,175 $22,175 $21,950
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $13,652 $19,428 $22,175 $22,175 $21,950
74 103
POLICE 21
Operations 2130
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $726 $0 $145,385 $151,599 $195,839
530411 Communication - Phone $3,090 $1,037 $0 $0 $0
545300 R&M Mach & Equip $19,229 $5,524 $10,000 $10,000 $6,100
545310 R&M M&E - Vehicles $7,597 $4,569 $2,500 $2,500 $2,500
550510 Office $0 $0 $6,600 $6,600 $4,100
550520 Operating $19,968 $23,977 $38,795 $38,795 $51,845
550525 Operating - Small Tools $71,472 $75,116 $46,100 $46,100 $64,645
550526 Operating - Software $1,476 $16,572 $2,110 $2,110 $5,930
550527 Operating - Apparel $38,813 $38,953 $25,675 $25,675 $32,400
555400 Travel & Per Diem $3,134 $3,074 $4,500 $4,500 $3,750
555470 Printing / Binding $1,342 $983 $1,000 $1,000 $1,000
555550 Training $63,715 $60,797 $80,390 $80,390 $86,740
Total Operating $230,562 $230,602 $363,055 $369,269 $454,849
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $8,500 $8,500 $0
560641 Mach & Equip - Vehicles $0 $0 $92,076 $68,862 $0
560642 Mach & Equip - Data Proc $0 $0 $25,000 $27,300 $0
Total Capital $0 $0 $125,576 $104,662 $0
TOTAL $230,562 $230,602 $488,631 $473,931 $454,849
75 104
POLICE 21
Support Services 2140
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530341 Other Svcs - Contract / Admin $485,800 $450,000 $472,500 $472,500 $493,700
530411 Communication - Phone $357 $1,334 $960 $0 $960
545300 R&M Mach & Equip $125 $0 $0 $0 $0
550510 Office $267 $0 $2,850 $2,850 $7,750
550520 Operating $791 $4,121 $800 $800 $800
550525 Operating - Small Tools $1,390 $5,076 $1,600 $1,600 $1,600
550526 Operating - Software $7,038 $8,588 $9,120 $9,120 $9,575
550527 Operating - Apparel $5,956 $4,211 $3,750 $3,750 $3,750
555441 Rent / Lease - Copy Machine $150 $0 $660 $660 $660
Total Operating $501,874 $473,330 $492,240 $491,280 $518,795
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $501,874 $473,330 $492,240 $491,280 $518,795
76 105
POLICE 21
Code Enforcement 2150
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530340 Other Svcs $0 $0 $2,000 $2,000 $2,000
545300 R&M Mach & Equip $1,010 $1,006 $1,150 $1,150 $1,200
550525 Operating - Small Tools $307 $150 $400 $400 $400
550527 Operating - Apparel $556 $0 $0 $0 $0
555420 Postage / Freight $3,156 $2,604 $2,750 $2,750 $2,750
555470 Printing / Binding $750 $668 $1,500 $1,500 $1,000
555480 Promotional / Advertising $10 $0 $200 $200 $200
555550 Training $0 $458 $5,000 $5,000 $1,500
Total Operating $5,789 $4,886 $13,000 $13,000 $19,050
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $41,304 $0 $0 $0 $0
Total Capital $41,304 $0 $0 $0 $0
TOTAL $47,093 $4,886 $13,000 $13,000 $19,050
77 106
GENERAL FUND - PARKS & RECREATION OVERVIEW
All Divisions
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Sevices $1,428,021 $1,621,671 $1,485,359 $1,539,160 $1,584,522
Operating Expenses $1,146,353 $1,476,095 $1,567,085 $1,504,856 $1,564,629
Transfers $420,000 $0 $0 $0 $0
Capital Outlay $155,594 $386,957 $115,000 $123,428 $128,000
TOTAL EXPENDITURES $3,149,968 $3,484,723 $3,167,444 $3,167,444 $3,277,151
Administration - 7200
Director 1 1
Assistant Director 1
Rec & Events Manager 1 1 1
Events Coordinator 1
Total 2 3 1 1
Parks and Grounds - 7230
Parks Manager 1 1 1 1
Athletics Coord/Parks & Rec Coord.1 1 1 1
Park Ranger 2 2 2 2
Maintenance Worker 8 6 6 5
Foreman - Parks & Rec 1 1 1
Mechanic 1 1 1
Total 12 12 12 11
Seniors - 7250
Senior Center Manager 1
Aquatics and Facilities Supervisor 1 1 1
Sr. Center Rec Specialist 2 1 1
Aquatics Specialist 1 1 1
Janitorial Maint Worker 1
Total 2 4 3 3
TOTAL FULL-TIME PERSONNEL 16 19 16 15
Parks and Grounds - Part Time - 7230
Park Ranger 6.41 6.41 6.41 6.41
Maintenance Worker 1.4 0.73 0.73 2.19
Irrigation Worker 1
Total 8.81 7.14 7.14 8.60
Seniors - Part Time - 7250
Guest Services Rep 1.46
Maintenance Worker/Janitor 1.48 0.73 0.73 0.73
Total 2.94 0.73 0.73 0.73
TOTAL PART-TIME PERSONNEL 11.75 7.87 7.87 9.33
78 107
PARKS & RECREATION SUMMARY
All Divisions
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $1,127,258 $1,273,290 $1,116,698 $1,164,714 $1,161,286
510140 Overtime $29,849 $27,998 $34,000 $34,500 $33,998
510900 Reimbursements ($111)$0 $0 $0 $0
520200 FICA $88,027 $99,009 $85,445 $89,119 $91,461
520220 Pension DB $45,753 $25,828 $31,750 $12,751 $13,260
520225 Pension DC $41,136 $51,376 $52,096 $53,509 $99,440
520230 Health Insurance $76,050 $119,022 $129,140 $146,726 $159,146
520240 Workers' Comp $20,059 $25,148 $36,230 $37,841 $25,931
Total Payroll $1,428,021 $1,621,671 $1,485,359 $1,539,160 $1,584,522
530314 Consulting $21,177 $123,323 $0 $0 $0
530315 Pre/Post Employment $2,222 $3,130 $4,528 $4,528 $4,562
530341 Other Svcs - Contract / Admin $168,381 $182,492 $219,526 $219,526 $228,085
530342 Other Svcs - Maint / Licenses $8,697 $14,100 $16,283 $16,283 $17,849
530343 Other Svcs - Banking $5,655 $5,907 $6,145 $6,145 $6,392
530411 Communication - Phone $5,392 $6,166 $6,300 $6,300 $6,164
540430 Utilities $181,525 $178,962 $183,863 $188,863 $209,043
545100 R&M Buildings $65,950 $78,043 $80,027 $80,027 $83,590
545270 R&M Infra - Grounds $389,169 $449,133 $411,564 $406,564 $407,564
545300 R&M Mach & Equip $66,163 $49,463 $74,100 $67,472 $75,400
545310 R&M M&E - Vehicles $22,893 $14,119 $14,140 $14,140 $11,140
550510 Office $1,204 $2,383 $3,750 $3,750 $3,790
550520 Operating $26,562 $61,324 $95,303 $92,947 $75,453
550522 Operating - Tires / Filters $3,366 $6,703 $7,750 $7,750 $7,750
550523 Operating - Janitorial $21,197 $27,990 $36,533 $36,533 $35,033
550524 Operating - Chemicals $2,122 $3,556 $12,500 $12,500 $11,150
550525 Operating - Small Tools $41,931 $39,909 $45,146 $45,146 $38,360
550526 Operating - Software $0 $0 $1,500 $1,500 $1,500
550527 Operating - Apparel $6,123 $10,946 $12,974 $13,044 $13,924
552000 Fuel $35,401 $35,985 $36,288 $36,288 $36,288
555400 Travel & Per Diem $29 $0 $0 $328 $0
555420 Postage / Freight $40 $0 $120 $120 $120
555442 Rent / Lease - Equipment $8,669 $9,597 $10,000 $10,000 $10,000
555470 Printing / Binding $30 $651 $2,725 $2,725 $2,100
555480 Promotional / Advertising $1,856 $129,493 $186,340 $186,340 $177,010
555482 Promo - Programs $59,174 $36,489 $90,000 $36,357 $88,400
555540 Dues/Reg/Pub $999 $2,322 $2,800 $2,800 $5,430
555550 Training $426 $3,909 $6,880 $6,880 $8,532
Total Operating $1,146,353 $1,476,095 $1,567,085 $1,504,856 $1,564,629
591303 To Public Facilities CP Fund $420,000 $0 $0 $0 $0
Total Transfers $420,000 $0 $0 $0 $0
560620 Buildings $0 $56,634 $0 $0 $0
560631 Improvements $0 $25,250 $0 $0 $0
560640 Machinery & Equipment $0 $203,077 $35,000 $6,628 $28,000
560641 Mach & Equip - Vehicles $81,606 $101,996 $80,000 $116,800 $100,000
560650 Construction In Progress $73,988 $0 $0 $0 $0
Total Capital $155,594 $386,957 $115,000 $123,428 $128,000
TOTAL PARKS & RECREATION $3,149,968 $3,484,723 $3,167,444 $3,167,444 $3,277,151
79 108
PARKS & RECREATION 72
Parks & Rec Administration 7200
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $217,990 $223,745 $122,727 $122,727 $119,600
510140 Overtime $2,324 $490 $0 $0 $0
520200 FICA $16,827 $17,147 $9,391 $9,391 $9,151
520220 Pension DB $0 $5,405 $12,751 $12,751 $13,260
520225 Pension DC $14,438 $12,610 $6,017 $6,017 $9,063
520230 Health Insurance $1,764 $2,707 $5,214 $5,214 $5,486
520240 Workers' Comp $1,786 $1,606 $210 $210 $157
Total Payroll $255,129 $263,710 $156,310 $156,310 $156,717
530343 Other Svcs - Banking $5,655 $5,907 $6,145 $6,145 $6,392
530411 Communication - Phone $1,733 $2,247 $2,160 $2,160 $1,844
545100 R&M Buildings $880 $0 $3,900 $3,900 $3,900
550510 Office $296 $534 $1,290 $1,290 $1,290
550520 Operating $623 $58 $300 $456 $0
550525 Operating - Small Tools $2,963 $0 $0 $0 $0
550526 Operating - Software $0 $0 $1,500 $1,500 $1,500
555400 Travel & Per Diem $29 $0 $0 $0 $0
555420 Postage / Freight $40 $0 $120 $120 $120
555470 Printing / Binding $30 $22 $475 $475 $100
555540 Dues/Reg/Pub $256 $9 $300 $300 $2,420
555550 Training $284 $0 $500 $500 $800
Total Operating $12,789 $8,777 $16,690 $16,846 $18,366
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $267,918 $272,487 $173,000 $173,156 $175,083
80 109
PARKS & RECREATION 72
Athletic Partnerships 7220
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550525 Operating - Small Tools $32 $0 $0 $0 $0
Total Operating $32 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $32 $0 $0 $0 $0
81 110
PARKS & RECREATION 72
Parks & Grounds 7230
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $674,756 $817,823 $806,055 $806,055 $846,596
510140 Overtime $23,794 $25,388 $30,000 $30,000 $29,999
510900 Reimbursements ($111)$0 $0 $0 $0
520200 FICA $53,024 $64,066 $61,675 $61,675 $67,075
520220 Pension DB $26,130 $0 $0 $0 $0
520225 Pension DC $23,832 $33,069 $39,935 $39,935 $71,126
520230 Health Insurance $63,317 $100,752 $109,722 $109,722 $115,845
520240 Workers' Comp $14,648 $18,037 $28,872 $28,872 $24,669
Total Payroll $879,390 $1,059,135 $1,076,259 $1,076,259 $1,155,310
530314 Consulting $21,177 $123,323 $0 $0 $0
530315 Pre/Post Employment $1,233 $2,140 $2,619 $2,619 $2,619
530341 Other Svcs - Contract / Admin $162,082 $174,604 $205,529 $205,529 $206,513
530342 Other Svcs - Maint / Licenses $8,022 $11,763 $10,420 $10,420 $14,048
530411 Communication - Phone $3,379 $3,454 $2,880 $2,880 $3,840
540430 Utilities $98,881 $102,228 $90,863 $95,863 $116,043
545100 R&M Buildings $21,694 $57,830 $34,825 $34,825 $35,790
545270 R&M Infra - Grounds $388,209 $447,747 $405,564 $400,564 $403,564
545300 R&M Mach & Equip $34,115 $23,597 $40,600 $33,972 $41,900
545310 R&M M&E - Vehicles $22,893 $14,119 $14,140 $14,140 $11,140
550520 Operating $19,629 $24,926 $34,483 $33,841 $34,483
550522 Operating - Tires / Filters $3,366 $6,703 $7,750 $7,750 $7,750
550523 Operating - Janitorial $17,774 $22,582 $27,533 $27,533 $27,533
550524 Operating - Chemicals $900 $3,045 $6,000 $6,000 $6,000
550525 Operating - Small Tools $38,003 $33,382 $33,460 $33,460 $33,460
550527 Operating - Apparel $5,722 $10,506 $12,674 $12,674 $13,174
552000 Fuel $35,401 $35,985 $36,288 $36,288 $36,288
555400 Travel & Per Diem $0 $0 $0 $328 $0
555442 Rent / Lease - Equipment $8,669 $9,597 $10,000 $10,000 $10,000
555480 Promotional / Advertising $339 $0 $0 $0 $0
555540 Dues/Reg/Pub $393 $1,460 $1,900 $1,900 $1,900
555550 Training $142 $3,559 $5,430 $5,430 $5,430
Total Operating $892,023 $1,112,550 $982,958 $976,016 $1,011,475
591303 To Public Facilities CP Fund $420,000 $0 $0 $0 $0
Total Transfers $420,000 $0 $0 $0 $0
560620 Buildings $0 $56,634 $0 $0 $0
560631 Improvements $0 $25,250 $0 $0 $0
560640 Machinery & Equipment $0 $195,091 $0 $6,628 $28,000
560641 Mach & Equip - Vehicles $81,606 $101,996 $80,000 $116,800 $100,000
560650 Construction In Progress $73,988 $0 $0 $0 $0
Total Capital $155,594 $378,971 $80,000 $123,428 $128,000
TOTAL $2,347,007 $2,550,656 $2,139,217 $2,175,703 $2,294,785
82 111
PARKS & RECREATION 72
Programs 7240
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $49,309 $42,132 $0 $48,016 $0
510140 Overtime $268 $69 $0 $500 $0
520200 FICA $3,793 $3,228 $0 $3,674 $0
520240 Workers' Comp $861 $1,047 $0 $1,453 $0
Total Payroll $54,231 $46,476 $0 $53,643 $0
530315 Pre/Post Employment $680 $726 $1,572 $1,572 $1,353
530342 Other Svcs - Maint / Licenses $675 $2,337 $5,863 $5,863 $3,801
530411 Communication - Phone $0 $0 $480 $480 $0
540430 Utilities $10,206 $8,692 $11,160 $11,160 $11,160
545100 R&M Buildings $9,717 $1,199 $3,100 $3,100 $3,100
545270 R&M Infra - Grounds $0 $0 $3,000 $3,000 $2,000
545300 R&M Mach & Equip $399 $350 $5,000 $5,000 $5,000
550510 Office $0 $0 $600 $600 $500
550520 Operating $1,281 $32,130 $53,220 $51,350 $32,070
550523 Operating - Janitorial $438 $1,213 $3,000 $3,000 $2,500
550525 Operating - Small Tools $0 $4,614 $7,221 $7,221 $4,400
555470 Printing / Binding $0 $629 $2,000 $2,000 $2,000
555480 Promotional / Advertising $1,517 $15,023 $16,490 $16,490 $750
555482 Promo - Programs $59,174 $36,489 $90,000 $36,357 $88,400
555540 Dues/Reg/Pub $0 $503 $150 $150 $510
555550 Training $0 $0 $0 $0 $1,000
Total Operating $84,087 $103,905 $202,856 $147,343 $158,544
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $138,318 $150,381 $202,856 $200,986 $158,544
The Program division was redirected to a new Marketing and Events division in Information and General Services Department.
83 112
PARKS & RECREATION 72
Seniors 7250
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $185,203 $189,590 $187,916 $187,916 $195,090
510140 Overtime $3,463 $2,051 $4,000 $4,000 $3,999
520200 FICA $14,383 $14,568 $14,379 $14,379 $15,235
520230 Health Insurance $10,969 $15,563 $14,204 $31,790 $37,815
520240 Workers' Comp $2,764 $4,458 $7,148 $7,306 $1,105
520220 Pension DB $19,623 $20,423 $18,999 $0 $0
520225 Pension DC $2,866 $5,697 $6,144 $7,557 $19,251
Total Payroll $239,271 $252,350 $252,790 $252,948 $272,495
530315 Pre/Post Employment $309 $264 $337 $337 $590
530341 Other Svcs - Contract / Admin $6,299 $7,888 $13,997 $13,997 $21,572
530411 Communication - Phone $280 $465 $780 $780 $480
540430 Utilities $72,438 $68,042 $81,840 $81,840 $81,840
545100 R&M Buildings $33,659 $19,014 $38,202 $38,202 $40,800
545270 R&M Infra - Grounds $960 $1,386 $3,000 $3,000 $2,000
545300 R&M Mach & Equip $31,649 $25,516 $28,500 $28,500 $28,500
550510 Office $908 $1,849 $1,860 $1,860 $2,000
550520 Operating $5,029 $4,210 $7,300 $7,300 $8,900
550523 Operating - Janitorial $2,985 $4,195 $6,000 $6,000 $5,000
550524 Operating - Chemicals $1,222 $511 $6,500 $6,500 $5,150
550525 Operating - Small Tools $933 $1,913 $4,465 $4,465 $500
550527 Operating - Apparel $401 $440 $300 $370 $750
555470 Printing / Binding $0 $0 $250 $250 $0
555540 Dues/Reg/Pub $350 $350 $450 $450 $600
555550 Training $0 $350 $950 $950 $1,302
Total Operating $157,422 $136,393 $194,731 $194,801 $199,984
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $7,986 $35,000 $0 $0
Total Capital $0 $7,986 $35,000 $0 $0
TOTAL $396,693 $396,729 $482,521 $447,749 $472,479
84 113
PARKS & RECREATION 72
Community Events 7400
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
555480 Promotional / Advertising $0 $114,470 $169,850 $169,850 $176,260
Total Operating $0 $114,470 $169,850 $169,850 $176,260
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $0 $114,470 $169,850 $169,850 $176,260
The Community Events division was redirected back from the Marketing and Events division in Information and General Services
Department.
85 114
THIS PAGE INTENTIONALLY LEFT BLANK
115
GOVERNMENTAL FUNDS
(Exclusive of General Fund)
116
THIS PAGE INTENTIONALLY LEFT BLANK
117
OTHER GOVERNMENTAL FUNDS - SUMMARY
Source/Application Category
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Actual Actual Budget Budget Budget
Sources
Revenues $21,725,632 $18,602,292 $9,975,446 $10,982,820 $11,391,605
Transfers In $2,260,000 $3,373,860 $1,275,000 $1,275,000 $1,275,000
Total Sources $23,985,632 $21,976,152 $11,250,446 $12,257,820 $12,666,605
Applications
Personnel Services $0 $0 $0 $0 $0
Operating Expenses $5,123,723 $5,365,179 $6,029,438 $6,997,613 $5,926,558
Debt $1,409,923 $1,414,282 $1,413,204 $1,413,204 $1,411,864
Transfers $10,550,000 $0 $0 $0 $0
Capital Outlay $6,664,663 $12,557,539 $11,344,500 $7,990,449 $12,372,500
Total Applications $23,748,309 $19,337,000 $18,787,142 $16,401,266 $19,710,922
86 118
GOVERNMENTAL FUNDS - SOURCES
EXCLUSIVE OF GENERAL FUND
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $9,002 $34,796 $6,100 $46,100 $11,000
102 Special Law Enf. Trust - Local $2,084 $9,816 $800 $800 $485
103 Special Law Enf. Trust - Federal $47,590 $8,659 $1,100 $31,100 $465
120 Transportation Improvement $988,390 $1,852,632 $929,000 $1,129,000 $603,000
121 Infrastructure Surtax $4,191,145 $4,740,465 $2,776,000 $2,776,000 $3,909,164
130 Solid Waste/Recycling $3,421,810 $4,476,214 $4,479,754 $4,479,754 $4,634,509
140 Arbor $121,615 $404,251 $40,000 $40,000 $10,000
150 Transportation Impact Fee $279,224 ($22,411)$20,000 $20,000 $20,000
151 Police Impact Fee $75,919 $26,531 $6,000 $6,000 $11,000
152 Fire Impact Fee $188,210 $128,569 $50,000 $50,000 $60,000
153 Park Impact Fee $215,745 $54,624 $20,000 $20,000 $14,000
180 Sewer Plant Replacement ARPA/SRLF $11,429,208 $6,505,658 $717,000 $1,454,374 $0
$20,969,942 $18,219,804 $9,045,754 $10,053,128 $9,273,623
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $773,802 $608,248 $673,930 $673,930 $815,756
162 Tuscawilla Phase III $14,218 $14,180 $13,481 $13,481 $13,646
261 TLBD Debt Service $140,087 $140,237 $138,555 $138,555 $138,655
$928,107 $762,665 $825,966 $825,966 $968,057
Special Assessment Funds - Oak Forest
161 Oak Forest Maintenance $67,205 $61,009 $56,726 $56,726 $56,925
$67,205 $61,009 $56,726 $56,726 $56,925
Debt Service Funds
202 1999/2011 Debt Service $1,320,054 $1,252,442 $1,285,000 $1,285,000 $1,295,000
$1,320,054 $1,252,442 $1,285,000 $1,285,000 $1,295,000
Capital Project Funds
301 1999 Construction $18,826 $8,006 $4,000 $4,000 $0
302 Revolving Rehab $10,348 $38 $0 $0 $0
303 Public Facilities $578,671 $1,606,625 $8,000 $8,000 $1,056,000
305 Excellence in Cust Svc Initiative $92,479 $65,563 $25,000 $25,000 $17,000
$700,324 $1,680,232 $37,000 $37,000 $1,073,000
$23,985,632 $21,976,152 $11,250,446 $12,257,820 $12,666,605TOTAL GOVERNMENTAL FUNDS - SOURCES
87 119
GOVERNMENTAL FUNDS - APPLICATIONS
EXCLUSIVE OF GENERAL FUND
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $58 $1,000 $12,185 $12,185 $12,185
102 Special Law Enf. Trust - Local $4,498 $1,500 $9,500 $17,000 $22,000
103 Special Law Enf. Trust - Federal $54,430 $70,657 $7,500 $7,500 $18,000
120 Transportation Improvement $1,006,392 $3,450,303 $2,789,180 $2,942,180 $1,905,336
121 Infrastructure Surtax $3,395,758 $2,275,028 $5,725,000 $2,525,000 $9,011,000
130 Solid Waste/Recycling $3,374,809 $3,917,915 $3,751,292 $3,751,292 $3,882,391
140 Arbor $370,575 $620,744 $923,286 $923,286 $392,511
150 Transportation Impact Fee $757,910 $0 $379,000 $379,000 $379,000
151 Police Impact Fee $324,923 $0 $0 $0 $0
153 Park Impact Fee $27,799 $102,710 $200,000 $100,000 $260,000
180 Sewer Plant Replacement ARPA/SRLF $10,267,582 $6,325,588 $1,700,000 $2,437,374 $0
$19,584,734 $16,765,445 $15,496,943 $13,094,817 $15,882,423
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $606,255 $780,142 $662,256 $662,256 $744,782
162 Tuscawilla Phase III $9,252 ($7,108)$15,129 $31,379 $15,170
261 TLBD Debt Service $134,026 $139,321 $138,937 $138,937 $137,596
$749,533 $912,355 $816,322 $832,572 $897,548
Special Assessment Funds - Oak Forest
161 Oak Forest Maintenance $63,236 $66,884 $79,876 $79,876 $79,950
$63,236 $66,884 $79,876 $79,876 $79,950
Debt Service Funds
202 1999/2011 Debt Service $1,275,000 $1,275,000 $1,278,501 $1,278,501 $1,278,501
$1,275,000 $1,275,000 $1,278,501 $1,278,501 $1,278,501
Capital Project Funds
301 1999 Construction $201,876 $0 $200,000 $200,000 $0
302 Revolving Rehab $553,548 $0 $0 $0 $0
303 Public Facilites $1,251,944 $218,027 $715,500 $715,500 $1,467,500
305 Excellence in Cust Svc Initiative $68,438 $99,289 $200,000 $200,000 $105,000
$2,075,806 $317,316 $1,115,500 $1,115,500 $1,572,500
$23,748,309 $19,337,000 $18,787,142 $16,401,266 $19,710,922
CHANGE IN FUND BALANCE - GOVERNMENTAL FUNDS (exclusive of General Fund)
FUND BALANCE - October 1 $34,019,084 $34,256,407 $26,269,859 $36,895,559 $32,752,113
Appropriation TO (FROM) Fund Balance $237,323 $2,639,152 ($7,536,696)($4,143,446)($7,044,317)
FUND BALANCE - September 30 34,256,407 36,895,559 18,733,163 32,752,113 $25,707,796
TOTAL GOVERNMENTAL FUNDS - APPLICATIONS
88 120
Police Education 101
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
351500 Traffic $7,462 $32,825 $5,100 $45,100 $10,000
369900 Misc Revenue $42 $0 $0 $0 $0
361100/361300 Investment $1,498 $1,971 $1,000 $1,000 $1,000
Total Revenues $9,002 $34,796 $6,100 $46,100 $11,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $9,002 $34,796 $6,100 $46,100 $11,000
APPLICATIONS
550525 Operating - Small Tools $58 $0 $0 $0 $0
555550 Training $0 $1,000 $12,185 $12,185 $12,185
Total Operating $58 $1,000 $12,185 $12,185 $12,185
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $58 $1,000 $12,185 $12,185 $12,185
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $20,918 $29,862 $52,596 $63,658 $97,573
Appropriation TO (FROM) Fund Balance $8,944 $33,796 ($6,085)$33,915 ($1,185)
FUND BALANCE - September 30 $29,862 $63,658 $46,511 $97,573 $96,388
89 121
Sp Law Enforcement Trust (Local) 102
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
358200 Confiscated Local Law Enf $0 $8,108 $0 $0 $0
361100/361300 Investment $2,084 $1,708 $800 $800 $485
Total Revenues $2,084 $9,816 $800 $800 $485
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $2,084 $9,816 $800 $800 $485
APPLICATIONS
530311 Legal $0 $0 $2,500 $2,000 $2,500
550520 Operating $0 $500 $3,500 $4,000 $8,500
550525 Operating - Small Tools $4,978 $0 $0 $7,500 $7,500
555490 Not Otherwise Classified ($480)$1,000 $3,500 $3,500 $3,500
Total Operating $4,498 $1,500 $9,500 $17,000 $22,000
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $4,498 $1,500 $9,500 $17,000 $22,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $37,057 $34,643 $29,621 $42,959 $26,759
Appropriation TO (FROM) Fund Balance ($2,414)$8,316 ($8,700)($16,200)($21,515)
FUND BALANCE - September 30 $34,643 $42,959 $20,921 $26,759 $5,244
90 122
Sp Law Enforcement Trust (Fed) 103
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
355002 Department of Justice $40,139 $5,649 $0 $30,000 $0
364100 Auction Proceeds $0 $0 $0 $0 $0
361100/361300 Investment $7,451 $3,010 $1,100 $1,100 $465
Total Revenues $47,590 $8,659 $1,100 $31,100 $465
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $47,590 $8,659 $1,100 $31,100 $465
APPLICATIONS
545300 R&M Mach & Equip $3,700 $0 $0 $0 $0
550520 Operating $2,000 $2,000 $3,500 $3,500 $4,000
550525 Operating - Small Tools $8,296 $30,331 $4,000 $4,000 $14,000
Total Operating $13,996 $32,331 $7,500 $7,500 $18,000
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $40,434 $38,326 $0 $0 $0
Total Capital $40,434 $38,326 $0 $0 $0
TOTAL APPLICATIONS $54,430 $70,657 $7,500 $7,500 $18,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $107,495 $100,655 $22,096 $38,657 $62,257
Appropriation TO (FROM) Fund Balance ($6,840)($61,998)($6,400)$23,600 ($17,535)
FUND BALANCE - September 30 $100,655 $38,657 $15,696 $62,257 $44,722
91 123
Transportation Improvement - 120
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312410 1st Loc Op Fuel $600,066 $585,993 $580,000 $580,000 $570,000
331390 Federal Grant - Other Phys. Environ.$0 $149,821 $0 $0 $0
337400 Grant - Transportation $0 $874,318 $250,000 $450,000 $0
361100/361300 Investment $388,324 $242,500 $99,000 $99,000 $33,000
Total Revenues $988,390 $1,852,632 $929,000 $1,129,000 $603,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $988,390 $1,852,632 $929,000 $1,129,000 $603,000
APPLICATIONS
530314 Consulting $0 $10,481 $35,000 $188,000 $35,000
540430 Utilities $11,396 $9,922 $11,400 $11,400 $11,400
545270 R&M Infra - Grounds $30,869 $34,130 $31,625 $41,625 $66,625
545300 R&M Mach & Equip $32,919 $3,896 $27,000 $17,000 $31,000
545400 R&M Transportation $9,250 $0 $25,000 $25,000 $25,000
545410 R&M Trans - Roads $6,589 $6,495 $17,600 $17,600 $20,000
545411 R&M Trans - Striping $9,208 $1,500 $25,000 $25,000 $25,000
545412 R&M Trans - Traffic Control $50,012 $32,220 $45,600 $45,600 $60,856
545420 R&M Trans - Sidewalks $195,881 $402,099 $300,000 $300,000 $400,000
550525 Operating - Small Tools $3,901 $11,136 $18,220 $18,220 $27,720
580820 Grants/Aids - Private $1,305 $0 $2,735 $2,735 $2,735
Total Operating $351,330 $511,879 $539,180 $692,180 $705,336
591121 To Road Improvement $550,000 $0 $0 $0 $0
Total Transfers $550,000 $0 $0 $0 $0
560650 Construction In Progress $105,062 $2,938,424 $2,250,000 $2,250,000 $1,200,000
Total Capital $105,062 $2,938,424 $2,250,000 $2,250,000 $1,200,000
TOTAL APPLICATIONS $1,006,392 $3,450,303 $2,789,180 $2,942,180 $1,905,336
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $6,547,822 $6,529,820 $3,514,754 $4,932,149 $3,118,969
Appropriation TO (FROM) Fund Balance ($18,002)($1,597,671)($1,860,180)($1,813,180)($1,302,336)
FUND BALANCE - September 30 $6,529,820 $4,932,149 $1,654,574 $3,118,969 $1,816,633
92 124
Infrastructure Surtax (prev Road Improvements) 121
2nd, 3rd, and 4th Generation
Original Revised
Division FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
4130 Infrastructure (3rd Gen)$4,191,145 $2,226,730 $150,000 $150,000 $100,000
4140 Infrastructure (4th Gen)$0 $2,513,735 $2,626,000 $2,626,000 $3,809,164
TOTAL SOURCES $4,191,145 $4,740,465 $2,776,000 $2,776,000 $3,909,164
APPLICATIONS
4120 Road Improvements (2nd Gen)$0 $0 $0 $0 $0
4130 Infrastructure (3rd Gen)$3,395,758 $2,266,094 $4,725,000 $1,525,000 $4,881,000
4140 Infrastructure (4th Gen)$0 $8,934 $1,000,000 $1,000,000 $4,130,000
TOTAL APPLICATIONS $3,395,758 $2,266,094 $5,725,000 $2,525,000 $9,011,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $9,043,996 $9,839,383 $9,157,551 $12,304,820 $12,555,820
Appropriation TO (FROM) Fund Balance $795,387 $2,465,437 ($2,949,000)$251,000 ($5,101,836)
FUND BALANCE - September 30 $9,839,383 $12,304,820 $6,208,551 $12,555,820 $7,453,984
93 125
Infrastructure Surtax 121
Infrastructure - 4130
3rd Generation
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312600 Discretionary Sales Surtax $3,065,232 $1,120,002 $0 $0 $0
361100/361300 Investment $575,913 $447,868 $150,000 $150,000 $100,000
Total Revenues $3,641,145 $1,567,870 $150,000 $150,000 $100,000
381120 From Transportation Improvement $550,000 $0 $0 $0 $0
381411 From Stormwater Utility $0 $658,860 $0 $0 $0
Total Transfers $550,000 $658,860 $0 $0 $0
TOTAL SOURCES $4,191,145 $2,226,730 $150,000 $150,000 $100,000
APPLICATIONS
530314 Consulting $537,395 ($155,604)$25,000 $816,425 $50,000
Total Operating $537,395 ($155,604)$25,000 $816,425 $50,000
Total Transfers $0 $0 $0 $0 $0
560610 Land $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $300,000
560650 Construction In Progress $2,858,363 $2,421,698 $4,700,000 $708,575 $4,531,000
Total Capital $2,858,363 $2,421,698 $4,700,000 $708,575 $4,831,000
TOTAL APPLICATIONS $3,395,758 $2,266,094 $4,725,000 $1,525,000 $4,881,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $9,043,996 $9,839,383 $7,903,551 $9,800,019 $8,425,019
Appropriation TO (FROM) Fund Balance $795,387 ($39,364)($4,575,000)($1,375,000)($4,781,000)
FUND BALANCE - September 30 $9,839,383 $9,800,019 $3,328,551 $8,425,019 $3,644,019
94 126
Infrastructure Surtax 121
Infrastructure - 4140
4th Generation
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312600 Discretionary Sales Surtax $0 $2,513,735 $2,580,000 $2,580,000 $3,709,164
361100/361300 Investment $0 $0 $46,000 $46,000 $100,000
Total Revenues $0 $2,513,735 $2,626,000 $2,626,000 $3,809,164
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $0 $2,513,735 $2,626,000 $2,626,000 $3,809,164
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560610 Land $0 $0 $0 $0 $0
560650 Construction In Progress $0 $8,934 $1,000,000 $1,000,000 $4,130,000
Total Capital $0 $8,934 $1,000,000 $1,000,000 $4,130,000
TOTAL APPLICATIONS $0 $8,934 $1,000,000 $1,000,000 $4,130,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $0 $0 $1,254,000 $2,504,801 $4,130,801
Appropriation TO (FROM) Fund Balance $0 $2,504,801 $1,626,000 $1,626,000 ($320,836)
FUND BALANCE - September 30 $0 $2,504,801 $2,880,000 $4,130,801 $3,809,965
95 127
Solid Waste / Recycling - 130
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
331340 Federal Grant - Garbage / Solid Waste $0 $294,626 $0 $0 $0
338200 Environmental Rev Share $51,686 $53,858 $55,800 $55,800 $55,800
343400 Garbage / Solid Waste $3,245,205 $4,041,557 $4,401,698 $4,401,698 $4,508,709
343420 Recycle Bin Revenue $1,974 $2,154 $2,256 $2,256 $0
361100/361300 Investment $122,945 $84,019 $20,000 $20,000 $70,000
Total Revenues $3,421,810 $4,476,214 $4,479,754 $4,479,754 $4,634,509
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $3,421,810 $4,476,214 $4,479,754 $4,479,754 $4,634,509
APPLICATIONS
530314 Consulting $4,030 $16,114 $3,987 $3,987 $3,987
530341 Other Svcs - Contract / Admin $129,783 $129,706 $129,624 $129,624 $129,623
530910 Emergency/Recovery Services $0 $373,756 $0 $0 $0
540435 Disposal (includes landfill)$3,233,986 $3,389,783 $3,605,681 $3,605,681 $3,736,781
550520 Operating $7,010 $8,556 $12,000 $12,000 $12,000
Total Operating $3,374,809 $3,917,915 $3,751,292 $3,751,292 $3,882,391
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $3,374,809 $3,917,915 $3,751,292 $3,751,292 $3,882,391
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,816,258 $1,863,259 $1,451,938 $2,421,558 $3,150,020
Appropriation TO (FROM) Fund Balance $47,001 $558,299 $728,462 $728,462 $752,118
FUND BALANCE - September 30 $1,863,259 $2,421,558 $2,180,400 $3,150,020 $3,902,138
Fund Balance Detail:
ACFR Storm Reserve (Assigned)$1,935,049 $1,843,769 $1,843,769 $1,843,769
ACFR Solid Waste (Committed)($71,790)$577,789 $1,306,251 $2,058,369
96 128
Arbor 140
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
316010 Arbor License $570 $1,330 $0 $0 $0
322910 Arbor Permits $400 $25 $0 $0 $0
354100 Arbor Fine $3,000 $329,100 $0 $0 $0
361100/361300 Investment $116,197 $73,796 $40,000 $40,000 $10,000
366000 Misc Private Donations $1,448 $0 $0 $0 $0
Total Revenues $121,615 $404,251 $40,000 $40,000 $10,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $121,615 $404,251 $40,000 $40,000 $10,000
APPLICATIONS
530314 Consulting $0 $2,371 $0 $0 $5,000
530341 Other Svcs - Contract / Admin $18,511 $18,511 $18,511 $18,511 $18,511
545270 R&M Infra - Grounds $153,865 $354,219 $850,000 $850,000 $320,000
550520 Operating $69,900 $68,235 $49,000 $49,000 $49,000
550525 Operating - Small Tools $284 $946 $5,000 $5,000 $0
555480 Promotional / Advertising $165 $692 $775 $775 $0
555550 Training $215 $0 $0 $0 $0
Total Operating $242,940 $444,974 $923,286 $923,286 $392,511
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $127,635 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $175,770 $0 $0 $0
Total Capital $127,635 $175,770 $0 $0 $0
TOTAL APPLICATIONS $370,575 $620,744 $923,286 $923,286 $392,511
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,073,009 $1,824,049 $1,019,172 $1,607,556 $724,270
Appropriation TO (FROM) Fund Balance ($248,960)($216,493)($883,286)($883,286)($382,511)
FUND BALANCE - September 30 $1,824,049 $1,607,556 $135,886 $724,270 $341,759
97 129
Transportation Impact 150
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324310 Transportation - Residential $206,806 ($99,583)$0 $0 $0
324320 Transportation - Commercial ($68,681)$0 $0 $0 $0
361100/361300 Investment $141,099 $77,172 $20,000 $20,000 $20,000
Total Revenues $279,224 ($22,411)$20,000 $20,000 $20,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $279,224 ($22,411)$20,000 $20,000 $20,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $757,910 $0 $379,000 $379,000 $379,000
Total Capital $757,910 $0 $379,000 $379,000 $379,000
TOTAL APPLICATIONS $757,910 $0 $379,000 $379,000 $379,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,260,548 $1,781,862 $1,436,863 $1,759,451 $1,400,451
Appropriation TO (FROM) Fund Balance ($478,686)($22,411)($359,000)($359,000)($359,000)
FUND BALANCE - September 30 $1,781,862 $1,759,451 $1,077,863 $1,400,451 $1,041,451
98 130
Police Impact 151
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $28,325 $3,025 $0 $0 $0
324120 Public Safety - Commercial $1 $0 $0 $0 $0
361100/361300 Investment $47,593 $23,506 $6,000 $6,000 $11,000
Total Revenues $75,919 $26,531 $6,000 $6,000 $11,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $75,919 $26,531 $6,000 $6,000 $11,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $15,341 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $309,582 $0 $0 $0 $0
Total Capital $324,923 $0 $0 $0 $0
TOTAL APPLICATIONS $324,923 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $811,139 $562,135 $515,710 $588,666 $594,666
Appropriation TO (FROM) Fund Balance ($249,004)$26,531 $6,000 $6,000 $11,000
FUND BALANCE - September 30 $562,135 $588,666 $521,710 $594,666 $605,666
99 131
Fire Impact - 152
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $17,716 $1,892 $0 $0 $0
324120 Public Safety - Commercial $1 $58 $0 $0 $0
361100/361300 Investment $170,493 $126,619 $50,000 $50,000 $60,000
Total Revenues $188,210 $128,569 $50,000 $50,000 $60,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $188,210 $128,569 $50,000 $50,000 $60,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $0 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,772,870 $2,961,080 $3,017,080 $3,089,649 $3,139,649
Appropriation TO (FROM) Fund Balance $188,210 $128,569 $50,000 $50,000 $60,000
FUND BALANCE - September 30 $2,961,080 $3,089,649 $3,067,080 $3,139,649 $3,199,649
100 132
Park Impact 153
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324610 Culture / Recreation - Residential $171,495 $18,315 $0 $0 $0
361100/361300 Investment $44,250 $36,309 $20,000 $20,000 $14,000
Total Revenues $215,745 $54,624 $20,000 $20,000 $14,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $215,745 $54,624 $20,000 $20,000 $14,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $27,799 $102,710 $200,000 $100,000 $260,000
Total Capital $27,799 $102,710 $200,000 $100,000 $260,000
TOTAL APPLICATIONS $27,799 $102,710 $200,000 $100,000 $260,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $692,775 $880,721 $192,721 $832,635 $752,635
Appropriation TO (FROM) Fund Balance $187,946 ($48,086)($180,000)($80,000)($246,000)
FUND BALANCE - September 30 $880,721 $832,635 $12,721 $752,635 $506,635
101 133
Special Assessment - TLBD Maint 160
Assess Rate/Unit - $193
Legal Maximum - $220
$120 $120 $128 $128 $193
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $543,212 $542,988 $672,130 $672,130 $810,756
369301 Settlement Insurance Proceeds $208,089 $48,427 $0 $0 $0
361100/361300 Investment $22,501 $16,833 $1,800 $1,800 $5,000
Total Revenues $773,802 $608,248 $673,930 $673,930 $815,756
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $773,802 $608,248 $673,930 $673,930 $815,756
APPLICATIONS
530340 Other Svcs $0 $0 $3,360 $3,360 $4,032
530341 Other Svcs - Contract / Admin $65,568 $86,392 $64,426 $64,426 $64,591
540430 Utilities $47,264 $62,791 $74,340 $74,340 $80,759
540434 Streetlights $249,541 $203,461 $243,396 $243,396 $243,396
545210 R&M Infra - Fountains $21,908 $23,540 $21,496 $21,496 $21,496
545270 R&M Infra - Grounds $142,478 $154,412 $255,238 $255,238 $330,508
555480 Promotional / Advertising $347 $0 $0 $0 $0
Total Operating $527,106 $530,596 $662,256 $662,256 $744,782
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $79,149 $249,546 $0 $0 $0
Total Capital $79,149 $249,546 $0 $0 $0
TOTAL APPLICATIONS $606,255 $780,142 $662,256 $662,256 $744,782
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $168,549 $336,096 $57,014 $164,202 $175,876
Appropriation TO (FROM) Fund Balance $167,547 ($171,894)$11,674 $11,674 $70,974
FUND BALANCE - September 30 $336,096 $164,202 $68,688 $175,876 $246,850
102 134
Special Assessment - TLBD I Capital/DS 261
BB&T Bank Note
Final Year FY 2030
`
Assess Rate/Unit - $36
Legal Maximum - $43
$36 $36 $36 $36 $36
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 *Capital Improvement $105,408 $113,281 $137,955 $137,955 $137,955
325300 Prepayments ($9)$0 $0 $0 $0
369900 *Misc Revenue $7,818 $3,460 $0 $0 $0
361100/361300 *Investment $26,870 $23,496 $600 $600 $700
Total Revenues $140,087 $140,237 $138,555 $138,555 $138,655
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $140,087 $140,237 $138,555 $138,555 $138,655
APPLICATIONS
530341 Other Svcs - Contract / Admin $3,314 $4,250 $4,945 $4,945 $4,945
Total Operating $3,314 $4,250 $4,945 $4,945 $4,945
Total Transfers $0 $0 $0 $0 $0
570710 Principal $105,408 $113,321 $115,967 $115,967 $118,435
570720 Interest $25,304 $21,750 $18,025 $18,025 $14,216
Total Debt Service $130,712 $135,071 $133,992 $133,992 $132,651
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $134,026 $139,321 $138,937 $138,937 $137,596
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $27,571 $33,632 $33,917 $34,548 $34,166
Appropriation TO (FROM) Fund Balance $6,061 $916 ($382)($382)$1,059
FUND BALANCE - September 30 $33,632 $34,548 $33,535 $34,166 $35,225
Due to the structure of this debt service instrument, the FY2023 and FY2024 special assessment revenues are required by GASB to have the distinctive
accounting treatment represented herein.
103 135
Special Assessment - Oak Forest Maintenance 161
Assess Rate/Unit - $60
Legal Maximum - $83.04
$60 $60 $60 $60 $60
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $55,644 $55,639 $55,726 $55,726 $55,725
369301 Settlement Insurance Proceeds $4,600 $0 $0 $0 $0
361100/361300 Investment $6,961 $5,370 $1,000 $1,000 $1,200
Total Revenues $67,205 $61,009 $56,726 $56,726 $56,925
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $67,205 $61,009 $56,726 $56,726 $56,925
APPLICATIONS
530340 Other Svcs $0 $0 $281 $281 $281
530341 Other Svcs - Contract / Admin $16,331 $29,715 $13,540 $13,540 $13,615
540430 Utilities $9,700 $10,000 $13,524 $13,524 $13,524
545270 R&M Infra - Grounds $37,205 $27,169 $52,531 $52,531 $52,530
Total Operating $63,236 $66,884 $79,876 $79,876 $79,950
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $63,236 $66,884 $79,876 $79,876 $79,950
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $99,099 $103,068 $63,065 $97,193 $74,043
Appropriation TO (FROM) Fund Balance $3,969 ($5,875)($23,150)($23,150)($23,025)
FUND BALANCE - September 30 $103,068 $97,193 $39,915 $74,043 $51,018
104 136
Special Assessment - Tuscawilla III 162
Capital/DS and Maintenance Divisions
Capital Maint
Assess Rate/Unit* - $88 $87
Legal Maximum - $88 $87
Original Revised
Division FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
1521 Capital Division $5,889 $5,893 $5,896 $5,896 $5,896
1522 Maintenance Division $8,329 $8,287 $7,585 $7,585 $7,750
TOTAL SOURCES $14,218 $14,180 $13,481 $13,481 $13,646
APPLICATIONS
1521 Capital Division $6,124 $6,036 $6,066 $6,066 $6,107
1522 Maintenance Division $3,128 ($13,144)$9,063 $25,313 $9,063
TOTAL APPLICATIONS $9,252 ($7,108)$15,129 $31,379 $15,170
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $5,012 $9,978 $8,100 $31,266 $13,368
Appropriation TO (FROM) Fund Balance $4,966 $21,288 ($1,648)($17,898)($1,524)
FUND BALANCE - September 30 $9,978 $31,266 $6,452 $13,368 $11,844
Internal Loan to General Fund ($33,091)($29,807)
Per ACFR ($23,113)$1,459
105 137
Special Assessment - Tuscawilla III 162
Capital 1521 - Internal Loan
Final Year FY 2033
Assess Rate/Unit - $88
Legal Maximum - $88
$85 $85 $88 $88 $88
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 Capital Improvement $5,889 $5,893 $5,896 $5,896 $5,896
Total Revenues $5,889 $5,893 $5,896 $5,896 $5,896
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $5,889 $5,893 $5,896 $5,896 $5,896
APPLICATIONS
530341 Other Svcs - Contract / Admin $1,913 $1,825 $1,855 $1,855 $1,895
Total Operating $1,913 $1,825 $1,855 $1,855 $1,895
570710 Principal $3,195 $3,284 $3,376 $3,376 $3,471
570720 Interest $1,016 $927 $835 $835 $741
Total Debt Service $4,211 $4,211 $4,211 $4,211 $4,212
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $6,124 $6,036 $6,066 $6,066 $6,107
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,304 $1,069 $846 $926 $756
Appropriation TO (FROM) Fund Balance ($235)($143)($170)($170)($211)
FUND BALANCE - September 30 $1,069 $926 $676 $756 $545
Internal Loan to General Fund ($33,091)($29,807)
per 9/30 ACFR ($32,022)($28,881)
106 138
Special Assessment - Tuscawilla III 162
Maintenance 1522
Assess Rate/Unit - $87
Legal Maximum - $87
$87 $87 $87 $87 $87
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $7,485 $7,492 $7,500 $7,500 $7,500
361100/361300 Investment $844 $795 $85 $85 $250
Total Revenues $8,329 $8,287 $7,585 $7,585 $7,750
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $8,329 $8,287 $7,585 $7,585 $7,750
APPLICATIONS
530341 Other Svcs - Contract / Admin $2,403 $2,315 $2,353 $2,353 $2,353
540432 Water/Sewer $725 $791 $960 $960 $960
545270 R&M Infra - Grounds $0 ($16,250)$5,750 $22,000 $5,750
Total Operating $3,128 ($13,144)$9,063 $25,313 $9,063
Total Transfers $0 $0 $0 $0 $0
TOTAL APPLICATIONS $3,128 ($13,144)$9,063 $25,313 $9,063
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $3,708 $8,909 $7,254 $30,340 $12,612
Appropriation TO (FROM) Fund Balance $5,201 $21,431 ($1,478)($17,728)($1,313)
FUND BALANCE - September 30 $8,909 $30,340 $5,776 $12,612 $11,299
107 139
Sewer Plant Replacement (ARPA/SRLF) 180
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
332390 ARPA - Other Physical Environment $10,251,757 $6,137,207 $683,000 $1,420,374 $0
361100 Interest / Other Earnings $1,177,451 $368,451 $34,000 $34,000 $0
384000 SRLF Debt Proceeds $0 $0 $0 $0 $0
Total Revenues $11,429,208 $6,505,658 $717,000 $1,454,374 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $11,429,208 $6,505,658 $717,000 $1,454,374 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
591001 To General Fund $10,000,000 $0 $0 $0 $0
Total Transfers $10,000,000 $0 $0 $0 $0
560650 Construction In Progress $267,582 $6,325,588 $1,700,000 $2,437,374 $0
Total Capital $267,582 $6,325,588 $1,700,000 $2,437,374 $0
TOTAL APPLICATIONS $10,267,582 $6,325,588 $1,700,000 $2,437,374 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $559,226 $1,720,852 $1,742,853 $1,900,922 $917,922
Appropriation TO (FROM) Fund Balance $1,161,626 $180,070 ($983,000)($983,000)$0
FUND BALANCE - September 30 $1,720,852 $1,900,922 $759,853 $917,922 $917,922
Available ARPA Proceeds (Deferred Revenue)$8,428,194 $2,290,987 $0
$10,149,046 $4,191,909 $917,922
108 140
1999/2011 Debt Service 202
1999 Series Improvement Refunding Revenue Bonds - US Bank
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $30,054 $37,442 $10,000 $10,000 $20,000
Total Revenues $30,054 $37,442 $10,000 $10,000 $20,000
381001 From General Fund $1,290,000 $1,215,000 $1,275,000 $1,275,000 $1,275,000
Total Transfers $1,290,000 $1,215,000 $1,275,000 $1,275,000 $1,275,000
TOTAL SOURCES $1,320,054 $1,252,442 $1,285,000 $1,285,000 $1,295,000
APPLICATIONS
530314 Consulting $0 $0 $3,500 $3,500 $3,500
Total Operating $0 $0 $3,500 $3,500 $3,500
Total Transfers $0 $0 $0 $0 $0
570710 Principal $331,130 $312,413 $295,456 $295,456 $278,677
570720 Interest $943,870 $962,587 $979,545 $979,545 $996,324
Total Debt Service $1,275,000 $1,275,000 $1,275,001 $1,275,001 $1,275,001
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $1,275,000 $1,275,000 $1,278,501 $1,278,501 $1,278,501
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,290,964 $1,336,018 $1,292,514 $1,313,460 $1,319,959
Appropriation TO (FROM) Fund Balance $45,054 ($22,558)$6,499 $6,499 $16,499
FUND BALANCE - September 30*$1,336,018 $1,313,460 $1,299,013 $1,319,959 $1,336,458
*Fund balance is exhausted each year as payments on this debt are due on 10/1 .
109 141
1999 Construction Capital Project 301
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $18,826 $8,006 $4,000 $4,000 $0
Total Revenues $18,826 $8,006 $4,000 $4,000 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $18,826 $8,006 $4,000 $4,000 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $201,876 $0 $200,000 $200,000 $0
Total Capital $201,876 $0 $200,000 $200,000 $0
TOTAL APPLICATIONS $201,876 $0 $200,000 $200,000 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $396,340 $213,290 $215,291 $221,296 $25,296
Appropriation TO (FROM) Fund Balance ($183,050)$8,006 ($196,000)($196,000)$0
FUND BALANCE - September 30 $213,290 $221,296 $19,291 $25,296 $25,296
110 142
Revolving Rehab 302
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $10,348 $38 $0 $0 $0
Total Revenues $10,348 $38 $0 $0 $0
381303 From Public Facilities $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $10,348 $38 $0 $0 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $553,548 $0 $0 $0 $0
Total Capital $553,548 $0 $0 $0 $0
TOTAL APPLICATIONS $553,548 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $544,081 $881 $881 $919 $919
Appropriation TO (FROM) Fund Balance ($543,200)$38 $0 $0 $0
FUND BALANCE - September 30 $881 $919 $881 $919 $919
111 143
Public Facilities - Capital Projects 303
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
337300 Grant - Physical Environment $0 $0 $0 $0 $1,000,000
361100/361300 Investment $158,671 $106,625 $8,000 $8,000 $56,000
Total Revenues $158,671 $106,625 $8,000 $8,000 $1,056,000
381001 From General Fund $420,000 $1,500,000 $0 $0 $0
Total Transfers $420,000 $1,500,000 $0 $0 $0
TOTAL SOURCES $578,671 $1,606,625 $8,000 $8,000 $1,056,000
APPLICATIONS
530314 Consulting $0 $20,773 $0 $0 $0
Total Operating $0 $20,773 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $114,695 $0 $60,000 $60,000 $60,000
560650 Construction In Progress $1,137,249 $197,254 $655,500 $655,500 $1,407,500
Total Capital $1,251,944 $197,254 $715,500 $715,500 $1,467,500
TOTAL APPLICATIONS $1,251,944 $218,027 $715,500 $715,500 $1,467,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $3,178,938 $2,505,665 $1,079,666 $3,894,263 $3,186,763
Appropriation TO (FROM) Fund Balance ($673,273)$1,388,598 ($707,500)($707,500)($411,500)
FUND BALANCE - September 30 $2,505,665 $3,894,263 $372,166 $3,186,763 $2,775,263
112 144
Excellence in Customer Service Initiative Capital Project 305
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $92,479 $65,563 $25,000 $25,000 $17,000
Total Revenues $92,479 $65,563 $25,000 $25,000 $17,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $92,479 $65,563 $25,000 $25,000 $17,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $54,951 $0 $0 $0 $0
560642 Mach & Equip - Data Proc $13,487 $58,780 $0 $0 $0
560650 Construction In Progress $0 $40,509 $200,000 $200,000 $105,000
Total Capital $68,438 $99,289 $200,000 $200,000 $105,000
TOTAL APPLICATIONS $68,438 $99,289 $200,000 $200,000 $105,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,565,417 $1,589,458 $1,366,456 $1,555,732 $1,380,732
Appropriation TO (FROM) Fund Balance $24,041 ($33,726)($175,000)($175,000)($88,000)
FUND BALANCE - September 30 $1,589,458 $1,555,732 $1,191,456 $1,380,732 $1,292,732
113 145
THIS PAGE INTENTIONALLY LEFT BLANK
146
THIS PAGE INTENTIONALLY LEFT BLANK
147
ENTERPRISE FUNDS
148
Enterprise Funds
Overview
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Actual Actual Budget Budget Budget
Sources
Revenues $20,477,769 $24,027,956 $29,017,636 $29,017,636 $67,057,938
Transfers In $10,000,000 $2,000,000 $0 $0 $0
Total Sources $30,477,769 $26,027,956 $29,017,636 $29,017,636 $67,057,938
Applications
Personnel Services $3,053,164 $2,316,265 $3,562,184 $3,562,184 $4,331,616
Operating $10,358,055 $11,358,819 $12,910,844 $12,882,044 $13,731,804
Debt $995,823 $964,358 $2,378,938 $2,378,938 $2,384,415
Transfers $751,268 $1,540,813 $814,908 $814,908 $855,696
Capital $2,361,006 $4,352,194 $14,630,000 $14,658,800 $49,020,000
Total Applications $17,519,316 $20,532,449 $34,296,874 $34,296,874 $70,323,531
Less Capitalized Applications ($3,280,963)($5,246,262)
Total Non-Capital Applications $14,238,353 $15,286,187
114 149
Enterprise Funds - Recap
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
FUND FUND NAME Actual Actual Budget Budget Budget
SOURCES
410 Water & Sewer Utility $27,163,371 $18,994,847 $25,523,580 $25,523,580 $61,611,798
412 W&S - Service Availability $631,956 $477,405 $480,000 $480,000 $1,100,000
420 Development Services $1,442,853 $1,256,493 $1,132,000 $1,132,000 $1,204,300
411 Stormwater $1,239,589 $5,299,211 $1,882,056 $1,882,056 $3,141,840
TOTAL SOURCES $30,477,769 $26,027,956 $29,017,636 $29,017,636 $67,057,938
APPLICATIONS
410 Water & Sewer Utility $11,276,740 $10,442,668 $28,474,629 $28,474,629 $63,041,149
412 W&S - Service Availability $0 $0 $1,000,000 $1,000,000 $1,030,000
420 Development Services $1,677,398 $1,696,043 $2,813,660 $2,813,660 $3,025,738
411 Stormwater $1,284,215 $2,979,559 $2,008,585 $2,008,585 $3,226,644
TOTAL APPLICATIONS $14,238,353 $15,118,270 $34,296,874 $34,296,874 $70,323,531
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $56,539,189 $68,540,993 $28,128,614 $38,723,577 $33,444,339
Appropriation TO (FROM) Fund Equity $16,239,416 $10,909,686 ($5,279,238)($5,279,238)($3,265,593)
FUND EQUITY - September 30 $72,778,605 $79,450,679 $22,849,376 $33,444,339 $30,178,746
Non-Cash Adjustments ($4,237,612) ($4,282,734)
Total Net Assets per ACFR 68,540,993 75,167,945
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
115 150
Water & Sewer Utility 410 / Service Availability 412
Overview
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Actual Actual Budget Budget Budget
Sources
Revenues $17,795,327 $19,472,252 $26,003,580 $26,003,580 $62,711,798
Transfers In $10,000,000 $0 $0 $0 $0
Total Sources $27,795,327 $19,472,252 $26,003,580 $26,003,580 $62,711,798
Applications
Personnel Services $1,747,916 $1,275,150 $2,005,993 $2,005,993 $2,209,479
Operating Expenses $8,701,690 $8,383,192 $10,004,790 $10,109,590 $10,330,559
Debt $995,823 $964,358 $2,378,938 $2,378,938 $2,384,415
Transfers $751,268 $881,953 $814,908 $814,908 $855,696
Capital Outlay $2,061,495 $4,303,949 $14,270,000 $14,165,200 $48,291,000
Total Applications $14,258,192 $15,808,602 $29,474,629 $29,474,629 $64,071,149
Less Capitalized Applications ($2,981,452)($5,198,017)
Total Non-Capital Applications $11,276,740 $10,610,585
Water & Sewer Operations - 3600
Utility/Public Works Director 1 1
Utility Director 1 1
Assistant Utility Director
Supervisor 1
Project Manager 1 1
Utility Administrator 1 1
Utility Superintendent 1 1 1 1
Environmental Compliance 1
Utility Manager 1 2
Senior Maintenance Worker 1 1
Maintenance Worker 9 9 8 9
Assistant Administrator 1 1
Utility Coordinator/Line Locator 1 1 1 1
Foreman 3 3 2
Service Technician 2 2 1 1
Lead Meter Reader 1 1
Meter Reader 3 3 3 2
Total 21 22 22 22
TOTAL FULL-TIME PERSONNEL 21 22 22 22
Water & Sewer Operations - Part Time - 3600
Meter Reader 0.73 1.46
Maintenance Worker 0.73 0.73
Total 0.73 0.73 0.73 1.46
TOTAL PART-TIME PERSONNEL 0.73 0.73 0.73 1.46
116 151
Water Sewer Utility 410 / Service Availability 412
Fund Recap
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Actual Actual Budget Budget Budget
SOURCES
Operating Revenues $15,753,160 $17,439,162 $18,621,580 $18,621,580 $20,369,798
Non-Operating Revenues and Transfers $11,410,211 $1,555,685 $6,902,000 $6,902,000 $41,242,000
Service Availability Fund $631,956 $477,405 $480,000 $480,000 $1,100,000
TOTAL SOURCES $27,795,327 $19,472,252 $26,003,580 $26,003,580 $62,711,798
APPLICATIONS
Operations $11,276,740 $10,442,668 $28,474,629 $28,474,629 $63,041,149
Service Availability Fund $0 $0 $1,000,000 $1,000,000 $1,030,000
TOTAL APPLICATIONS $11,276,740 $10,442,668 $29,474,629 $29,474,629 $64,071,149
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $41,937,636 $54,851,756 $24,264,619 $31,398,033 $27,926,984
Appropriation TO (FROM) Fund Equity $16,518,587 $9,029,584 ($3,471,049)($3,471,049)($1,359,351)
FUND EQUITY - September 30 $58,456,223 $63,881,340 $20,793,570 $27,926,984 $26,567,633
Non-cash Adjustments ($3,604,467)($3,925,279)
Total Net Assets per ACFR $54,851,756 $59,956,061
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of (Estimated):
Cash and Investments - $40,937,758
Other Current Assets - $740,039
Restricted Investments - $856,156
Net Deferred Flow (pension/OPEB) -
$ 955,292
Current Liabilities - ($ 4,933,504)
Noncurrent Liabilities - ($12,165,148)
Capital Assets (net of related debt) -
$26,878,583
117 152
Water & Sewer Utility 410
Sources
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
SOURCES
Operating:
331490 Federal Grant - Other Transportation $0 $240,680 $0 $0 $0
343300 Water Supply $4,807,566 $5,467,399 $5,940,480 $5,940,480 $6,237,504
343500 Sewer / Waste Water $8,523,454 $10,636,373 $11,525,760 $11,525,760 $12,908,851
343700 Reclaimed Water $790,780 $841,419 $908,040 $908,040 $976,143
343910 Meter $28,021 $30,876 $25,000 $25,000 $25,000
343920 Penalties (Late)$122,580 $109,758 $120,000 $120,000 $120,000
343925 Application $29,720 $29,080 $30,000 $30,000 $30,000
343930 Turn Off / 0n $60,625 $68,080 $60,000 $60,000 $60,000
343935 Tampering $475 $570 $0 $0 $0
343940 Inspection $2,800 $1,840 $2,300 $2,300 $2,300
343945 NSF $17,011 $14,793 $10,000 $10,000 $10,000
369300/369301 Settlements & Collections $74,674 $282 $0 $0 $0
369900 Misc Revenue $1,295,454 ($1,988)$0 $0 $0
Operating Revenues $15,753,160 $17,439,162 $18,621,580 $18,621,580 $20,369,798
Non-Operating:
361100/361300 Investment $1,299,920 $1,435,004 $670,000 $670,000 $500,000
364100 Auction Proceeds $110,291 $82,573 $0 $0 $0
384000 Debt Proceeds $0 $0 $5,452,000 $5,452,000 $39,952,000
Non-Operating Revenues $1,410,211 $1,555,685 $6,902,000 $6,902,000 $41,242,000
Total Revenues $17,163,371 $18,994,847 $25,523,580 $25,523,580 $61,611,798
381001 From General Fund $10,000,000 $0 $0 $0 $0
Total Transfers $10,000,000 $0 $0 $0 $0
TOTAL SOURCES $27,163,371 $18,994,847 $25,523,580 $25,523,580 $61,611,798
118 153
Water & Sewer Utility 410
Applications
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $1,054,632 $1,072,666 $1,345,648 $1,345,648 $1,428,637
510140 Overtime $72,823 $74,182 $60,000 $60,000 $60,001
510900 Reimbursements ($785)$0 $0 $0 $0
520200 FICA $83,973 $84,485 $100,380 $100,380 $113,510
520220 Pension DB $286,500 ($243,045)$31,508 $31,508 $66,694
520225 Pension DC $47,183 $50,357 $83,123 $83,123 $144,970
520230 Health Insurance $176,018 $202,698 $355,123 $355,123 $372,220
520240 Workers' Comp $27,572 $33,807 $30,211 $30,211 $23,447
Total Payroll $1,747,916 $1,275,150 $2,005,993 $2,005,993 $2,209,479
530311 Legal $18,049 $111,358 $19,584 $49,584 $49,584
530314 Consulting $5,458,867 $4,664,892 $1,210,001 $1,210,001 $1,205,001
530315 Pre/Post Employment $1,790 $3,542 $2,650 $2,650 $3,885
530341 Other Svcs - Contract / Admin $902,316 $894,350 $4,449,613 $4,449,613 $4,850,813
530342 Other Svcs - Maint / Licenses $15,175 $17,078 $53,476 $53,476 $42,800
530343 Other Svcs - Banking $30,644 $35,483 $30,000 $30,000 $35,000
530411 Communication - Phone $21,958 $24,499 $32,913 $32,913 $51,009
530413 Communication - R&M $0 $1,000 $1,200 $1,200 $2,400
540430 Utilities $1,002,369 $962,074 $1,083,266 $1,083,266 $1,083,216
545100 R&M Buildings $12,274 $19,711 $33,904 $38,404 $59,460
545130 R&M Bldgs - Water Plant $3,284 $43,494 $365,002 $352,194 $406,811
545140 R&M Bldgs - Sewer Plant $146,271 $114,788 $495,577 $482,770 $305,040
545150 R&M Bldgs - Reclaimed Plant $46,885 $59,241 $209,100 $254,100 $291,300
545230 R&M Infra - Lift Stations $69,784 $140,126 $157,000 $268,000 $230,000
545240 R&M Infra - Water System $390,133 $444,066 $1,098,400 $1,032,700 $834,040
545250 R&M Infra - Sewer System $121,729 $85,424 $191,500 $191,500 $223,840
545270 R&M Infra - Grounds $59,410 $201,028 $77,101 $77,101 $77,101
545300 R&M Mach & Equip $56,231 $61,346 $33,170 $33,170 $60,850
545310 R&M M&E - Vehicles $26,268 $47,834 $35,800 $35,800 $48,600
545320 R&M M&E - Meters $13,799 $20,270 $29,469 $29,469 $39,875
550510 Office $923 $2,244 $2,700 $3,700 $15,950
550520 Operating $99 $2,079 $3,690 $3,690 $3,690
550522 Operating - Tires / Filters $11,574 $4,604 $12,500 $12,500 $8,200
550523 Operating - Janitorial $753 $1,307 $2,000 $2,000 $2,000
550525 Operating - Small Tools $47,863 $52,989 $63,800 $63,800 $67,900
550526 Operating - Software $2,542 $32,285 $51,000 $51,000 $25,500
550527 Operating - Apparel $17,559 $19,744 $20,110 $31,225 $26,970
552000 Fuel $97,365 $91,560 $111,264 $111,264 $111,264
555400 Travel & Per Diem $2,333 $2,453 $9,000 $9,000 $12,000
555420 Postage / Freight $657 $0 $100 $100 $200
555441 Rent / Lease - Copy Machine $0 $0 $2,160 $2,160 $2,400
555442 Rent / Lease - Equipment $89,596 $187,015 $12,000 $5,500 $4,920
555450 Insurance $0 $0 $15,000 $15,000 $15,000
555470 Printing / Binding $633 $289 $880 $880 $1,760
555480 Promotional / Advertising $12,310 $12,123 $9,500 $9,500 $11,900
555490 Not Otherwise Classified $1,276 $1,604 $1,500 $1,500 $1,500
555540 Dues/Reg/Pub $7,235 $11,080 $13,410 $13,410 $16,780
555550 Training $11,736 $10,212 $18,450 $18,450 $23,550
555551 Educational Incentive $0 $0 $1,000 $1,000 $2,000
599100 Contingency $0 $0 $46,000 $46,000 $76,450
Total Operating $8,701,690 $8,383,192 $10,004,790 $10,109,590 $10,330,559
119 154
Water & Sewer Utility 410
Applications
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
570710 Principal $919,957 $894,068 $870,863 $870,863 $849,267
570720 Interest $75,866 $70,290 $1,508,075 $1,508,075 $1,530,148
570730 Other Debt Service Costs $0 $0 $0 $0 $5,000
Total Debt Service $995,823 $964,358 $2,378,938 $2,378,938 $2,384,415
591001 To General Fund $751,268 $714,036 $814,908 $814,908 $855,696
Total Transfers $751,268 $714,036 $814,908 $814,908 $855,696
560620 Buildings $0 $0 $0 $0 $10,000
560621 Buildings - Plants and Main $0 $16,765 $0 $0 $0
560631 Improvements $0 $17,306 $0 $0 $0
560640 Machinery & Equipment $861,591 $2,155,509 $22,000 $472,000 $690,000
560641 Mach & Equip - Vehicles $855,311 $30,134 $310,000 $310,000 $175,000
560643 Mach & Equip - Furn/Office $0 $0 $62,000 $78,200 $0
560650 Construction In Progress $306,340 $1,997,225 $12,876,000 $12,305,000 $46,386,000
Total Capital $2,023,242 $4,216,939 $13,270,000 $13,165,200 $47,261,000
Transfer to Balance Sheet ($2,943,199)($5,111,007)
Transfer to Balance Sheet ($2,943,199) ($5,111,007)
TOTAL APPLICATIONS $11,276,740 $10,442,668 $28,474,629 $28,474,629 $63,041,149
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $36,169,250 $48,451,414 $18,212,529 $24,520,286 $21,569,237
Appropriation TO (FROM) Fund Equity $15,886,631 $8,552,179 ($2,951,049)($2,951,049)($1,429,351)
FUND EQUITY - September 30 $52,055,881 $57,003,593 $15,261,480 $21,569,237 $20,139,886
Non-cash Adjustments ($3,604,467) ($3,756,176)
Total Net Assets per ACFR $48,451,414 $53,247,417
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of (Estimated):
Cash and Investments - $34,185,274
Other Current Assets - $740,039
Restricted Investments - $856,156
Net Deferred Flow (pension/OPEB) -
$955,292 Current
Liabilities - ($4,933,504)
Noncurrent Liabilities - ($12,165,148)
Capital Assets
(net of related debt) - $26,878,583
120 155
Water & Sewer Service Availability 412
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
324210 Svc Avail - Water / Residential $53,312 $37,415 $0 $0 $0
324215 Svc Avail - Sewer / Residential $219,997 $135,771 $0 $0 $0
324220 Svc Avail - Water / Commercial $501 $4,870 $0 $0 $0
324225 Svc Avail - Sewer / Commercial $2,367 $23,079 $0 $0 $0
Operating Revenues $276,177 $201,135 $0 $0 $0
Non-Operating:
334351 Grant - SJRMD $0 $0 $380,000 $380,000 $1,030,000
361100/361300 Investment $355,779 $276,270 $100,000 $100,000 $70,000
Non-Operating Revenues $355,779 $276,270 $480,000 $480,000 $1,100,000
Total Revenues $631,956 $477,405 $480,000 $480,000 $1,100,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $631,956 $477,405 $480,000 $480,000 $1,100,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $38,253 $87,010 $1,000,000 $1,000,000 $1,030,000
Total Capital $38,253 $87,010 $1,000,000 $1,000,000 $1,030,000
Assets Transferred to Balance Sheet ($38,253)($87,010)
Transfer to Balance Sheet ($38,253)($87,010)
TOTAL APPLICATIONS $0 $0 $1,000,000 $1,000,000 $1,030,000
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $5,768,386 $6,400,342 $6,052,090 $6,877,747 $6,357,747
Appropriation TO (FROM) Fund Equity $631,956 $477,405 ($520,000)($520,000)$70,000
FUND EQUITY - September 30 $6,400,342 $6,877,747 $5,532,090 $6,357,747 $6,427,747
Total Net Assets Consist of (Estimated):
Cash and Investments - $6,752,484
Capital Assets
(net of related debt) - $87,010
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
121 156
Stormwater Utility 411
Overview
$0 Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Actual Actual Budget Budget Budget
Sources
Revenues $1,239,589 $3,299,211 $1,882,056 $1,882,056 $3,141,840
Transfers In $0 $2,000,000 $0 $0 $0
Total Sources $1,239,589 $5,299,211 $1,882,056 $1,882,056 $3,141,840
Applications
Personnel Services $519,648 $397,888 $614,394 $614,394 $957,189
Operating Expenses $764,567 $1,922,811 $1,394,191 $1,260,591 $1,865,455
Debt $0 $0 $0 $0 $0
Transfers $0 $658,860 $0 $0 $0
Capital Outlay $268,015 $0 $0 $133,600 $404,000
Total Applications $1,552,230 $2,979,559 $2,008,585 $2,008,585 $3,226,644
Less Capitalized Applications ($268,015)$0
Total Non-Capital Applications $1,284,215 $2,979,559
Operations - 3800
Public Works Director
Assistant Director of PW & Utilities 1 1
Stormwater Manager 1 1
Foreman Stormwater 1 2
Maintenance Worker 3 3 3 6
Total 4 4 5 9
Engineering - 3810
Engineering Director 1 1
Construction Inspector 1
Professional Engineer/Civil Engineer 2 2
Total 3 4 0 0
TOTAL FULL-TIME PERSONNEL 7 8 5 9
122 157
Stormwater Utility 411
Fund Recap
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322120 Engineering Inspection $0 $0 $0 $0 $1,000
343901 Stormwater $1,139,728 $1,388,404 $1,849,056 $1,849,056 $3,060,840
Operating Revenues $1,139,728 $1,388,404 $1,849,056 $1,849,056 $3,061,840
Non-Operating:
331390 Federal Grant - Other Phys. Environ.$0 $1,833,024 $0 $0 $0
334390 State Grant - Other Phys. Environ.$0 $6,575 $0 $0 $0
361100/361300 Investment $99,604 $70,121 $33,000 $33,000 $80,000
364100 Auction Proceeds $0 $671 $0 $0 $0
369900 Misc Revenue $257 $416 $0 $0 $0
Non-Operating Revenues $99,861 $1,910,807 $33,000 $33,000 $80,000
Total Revenues $1,239,589 $3,299,211 $1,882,056 $1,882,056 $3,141,840
381001 From General Fund $0 $2,000,000 $0 $0 $0
Total Transfers $0 $2,000,000 $0 $0 $0
TOTAL SOURCES $1,239,589 $5,299,211 $1,882,056 $1,882,056 $3,141,840
APPLICATIONS
Division
3800 Operations $1,136,750 $2,843,617 $1,900,033 $1,880,033 $3,118,876
3810 Engineering $147,465 $135,942 $108,552 $128,552 $107,768
TOTAL APPLICATIONS $1,284,215 $2,979,559 $2,008,585 $2,008,585 $3,226,644
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $9,009,922 $8,524,061 $607,213 $3,369,646 $3,243,117
Appropriation TO (FROM) Fund Equity ($44,626)$2,319,652 ($126,529)($126,529)($84,804)
FUND EQUITY - September 30 $8,965,296 $10,843,713 $480,684 $3,243,117 $3,158,313
Non-cash Adjustments ($441,235) ($118,015)
Total Net Assets per ACFR $8,524,061 $10,725,698
Net Assets Net Assets less Net Capital
Total Net Assets consist of (Estimated):
Cash and Investments - $2,589,700
Other Current Assets - $1,298,045
Net Deferred Flow (pension) - $260,534
Current Liabilities - ($204,513)
Non-current Liabilities - ($257,565)
Capital Assets (net of related debt) -
$7,210,919
Pension Assets $145,133
123 158
Stormwater Utility 411
Applications Summary
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $299,911 $344,123 $418,720 $418,720 $623,913
510140 Overtime $6,517 $3,723 $5,000 $5,000 $5,000
520200 FICA $22,093 $24,795 $31,232 $31,232 $47,059
520220 Pension DB $80,718 ($71,401)$13,539 $13,539 $14,081
520225 Pension DC $16,340 $15,206 $26,414 $26,414 $67,162
520230 Health Insurance $83,569 $68,024 $100,510 $100,510 $181,048
520240 Workers' Comp $10,500 $13,418 $18,979 $18,979 $18,926
Total Payroll $519,648 $397,888 $614,394 $614,394 $957,189
530311 Legal $6,016 $26,780 $26,408 $26,408 $26,408
530314 Consulting $119,381 $120,448 $90,000 $110,000 $90,000
530315 Pre/Post Employment $50 $180 $765 $765 $765
530341 Other Svcs - Contract / Admin $202,692 $252,456 $209,332 $209,332 $209,332
530342 Other Svcs - Maint / Licenses $0 $773 $5,034 $5,034 $6,150
530411 Communication - Phone $400 $695 $1,180 $1,180 $988
545210 R&M Infra - Stormwater $169,536 $1,330,022 $745,124 $611,524 $1,350,390
545270 R&M Infra - Grounds $215,740 $142,810 $235,400 $215,400 $85,136
545300 R&M Mach & Equip $13,880 $20,870 $18,200 $18,200 $26,625
545310 R&M M&E - Vehicles $3,815 $4,272 $4,450 $4,450 $5,520
550510 Office $52 $0 $250 $250 $250
550520 Operating $0 $179 $400 $400 $600
550522 Operating - Tires / Filters $2,139 $2,107 $3,000 $3,000 $6,000
550524 Operating - Chemicals $0 $0 $500 $500 $500
550525 Operating - Small Tools $8,295 $9,253 $7,700 $7,700 $7,500
550527 Operating - Apparel $4,469 $4,668 $6,240 $6,240 $5,990
552000 Fuel $11,955 $5,033 $20,196 $20,196 $20,196
555400 Travel & Per Diem $30 $6 $600 $600 $1,200
555420 Postage / Freight $0 $0 $200 $200 $200
555442 Rent / Lease - Equipment $0 $0 $6,000 $6,000 $12,000
555480 Promotional / Advertising $2,338 $324 $400 $400 $400
555540 Dues/Reg/Pub $2,669 $1,885 $3,185 $3,185 $3,185
555550 Training $1,110 $50 $1,900 $1,900 $2,550
599100 Contingency $0 $0 $7,727 $7,727 $3,570
Total Operating $764,567 $1,922,811 $1,394,191 $1,260,591 $1,865,455
591121 To Road Improvement $0 $658,860 $0 $0 $0
Total Transfers $0 $658,860 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $280,000
560650 Construction In Progress $268,015 $0 $0 $133,600 $124,000
Assets Transferred to Balance Sheet ($268,015)$0
Total Capital $0 $0 $0 $133,600 $404,000
TOTAL APPLICATIONS $1,284,215 $2,979,559 $2,008,585 $2,008,585 $3,226,644
124 159
Stormwater 38
Operations 3800
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $294,713 $344,123 $418,720 $418,720 $623,913
510140 Overtime $6,517 $3,723 $5,000 $5,000 $5,000
520200 FICA $21,736 $24,795 $31,232 $31,232 $47,059
520220 Pension DB $73,379 ($71,401)$13,539 $13,539 $14,081
520225 Pension DC $16,340 $15,206 $26,414 $26,414 $67,162
520230 Health Insurance $81,942 $68,024 $100,510 $100,510 $181,048
520240 Workers' Comp $10,433 $13,418 $18,979 $18,979 $18,926
Total Payroll $505,060 $397,888 $614,394 $614,394 $957,189
530311 Legal $6,016 $26,780 $26,408 $26,408 $26,408
530315 Pre/Post Employment $50 $180 $765 $765 $765
530341 Other Svcs - Contract / Admin $192,364 $238,648 $192,364 $192,364 $192,364
530342 Other Svcs - Maint / Licenses $0 $773 $4,450 $4,450 $6,150
530411 Communication - Phone $360 $695 $1,180 $1,180 $988
545210 R&M Infra - Stormwater $169,536 $1,330,022 $745,124 $611,524 $1,350,390
545270 R&M Infra - Grounds $215,740 $142,810 $235,400 $215,400 $85,136
545300 R&M Mach & Equip $13,880 $20,870 $18,200 $18,200 $26,625
545310 R&M M&E - Vehicles $3,815 $4,272 $4,450 $4,450 $5,520
550510 Office $52 $0 $250 $250 $250
550520 Operating $0 $179 $400 $400 $600
550522 Operating - Tires / Filters $2,139 $2,107 $3,000 $3,000 $6,000
550524 Operating - Chemicals $0 $0 $500 $500 $500
550525 Operating - Small Tools $8,295 $9,253 $7,500 $7,500 $7,500
550527 Operating - Apparel $4,469 $4,668 $6,240 $6,240 $5,990
552000 Fuel $10,341 $3,397 $20,196 $20,196 $20,196
555400 Travel & Per Diem $0 $6 $600 $600 $1,200
555420 Postage / Freight $0 $0 $200 $200 $200
555442 Rent / Lease - Equipment $0 $0 $6,000 $6,000 $12,000
555480 Promotional / Advertising $2,338 $324 $400 $400 $400
555540 Dues/Reg/Pub $1,885 $1,885 $3,185 $3,185 $3,185
555550 Training $410 $0 $1,100 $1,100 $1,750
599100 Contingency $0 $0 $7,727 $7,727 $3,570
Total Operating $631,690 $1,786,869 $1,285,639 $1,132,039 $1,757,687
591121 To Road Improvement $0 $658,860 $0 $0 $0
Total Transfers $0 $658,860 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $280,000
560650 Construction In Progress $268,015 $0 $0 $133,600 $124,000
Assets Transferred to Balance Sheet ($268,015)$0
Total Capital $0 $0 $0 $133,600 $404,000
TOTAL APPLICATIONS $1,136,750 $2,843,617 $1,900,033 $1,880,033 $3,118,876
125 160
Stormwater 38
Engineering 3810
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $5,198 $0 $0 $0 $0
520200 FICA $357 $0 $0 $0 $0
520220 Pension DB $7,339 $0 $0 $0 $0
520230 Health Insurance $1,627 $0 $0 $0 $0
520240 Workers' Comp $67 $0 $0 $0 $0
Total Payroll $14,588 $0 $0 $0 $0
530314 Consulting $119,381 $120,448 $90,000 $110,000 $90,000
530341 Other Svcs - Contract / Admin $10,328 $13,808 $16,968 $16,968 $16,968
530342 Other Svcs - Maint / Licenses $0 $0 $584 $584 $0
530411 Communication - Phone $40 $0 $0 $0 $0
550525 Operating - Small Tools $0 $0 $200 $200 $0
552000 Fuel $1,614 $1,636 $0 $0 $0
555400 Travel & Per Diem $30 $0 $0 $0 $0
555540 Dues/Reg/Pub $784 $0 $0 $0 $0
555550 Training $700 $50 $800 $800 $800
Total Operating $132,877 $135,942 $108,552 $128,552 $107,768
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $147,465 $135,942 $108,552 $128,552 $107,768
126 161
Development Services 420
Overview
Original Revised
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Actual Actual Budget Budget Budget
Sources
Revenues $1,442,853 $1,256,493 $1,132,000 $1,132,000 $1,204,300
Transfers In $0 $0 $0 $0 $0
Total Sources $1,442,853 $1,256,493 $1,132,000 $1,132,000 $1,204,300
Applications
Personnel Services $785,600 $643,227 $941,797 $941,797 $1,164,948
Operating Expenses $891,798 $1,052,816 $1,511,863 $1,511,863 $1,535,790
Debt Service $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Capital Outlay $31,496 $48,245 $360,000 $360,000 $325,000
Total Applications $1,708,894 $1,744,288 $2,813,660 $2,813,660 $3,025,738
Less Capitalized Applications ($31,496)($48,245)
Total Non-Capital Applications $1,677,398 $1,696,043
Building Plans and Inspections - 2400
Permitting & Licensing Manager 1 1 1 1
Construction Services Mgr/ Inspector 1 1 1 1
Development Coordinator 4 4 5 5
Building Admin Asst 1 1
Professional Engineer/Civil Engineer 1 1 1
CD Design Technician 1
Total 7 8 8 9
TOTAL FULL-TIME PERSONNEL 7 8 8 9
Plans and Inspections - Part Time - 2400
Development Coordinator 0.73
TOTAL PART-TIME PERSONNEL 0.00 0.73 0.00 0.00
127 162
Development Services 420
Sources and Fund Recap
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322110 Plans Review $222,701 $230,521 $230,000 $230,000 $300,000
322130 Building Permits $709,962 $648,856 $630,000 $630,000 $700,000
322140 Building Permit - Surcharge $0 $5,352 $30,000 $30,000 $10,000
322210 Electrical Permit $22,461 $17,827 $16,000 $16,000 $16,000
322220 Plumbing Permit $49,635 $24,165 $30,000 $30,000 $30,000
322230 Mechanical Permit $109,960 $130,755 $100,000 $100,000 $110,000
369900 Misc Revenue $369 ($125)$0 $0 $300
Operating Revenues $1,115,088 $1,057,351 $1,036,000 $1,036,000 $1,166,300
Non-Operating:
361100/361300 Investment $316,138 $199,142 $96,000 $96,000 $38,000
364100 Auction Proceeds $11,627 $0 $0 $0 $0
Non-Operating Revenues $327,765 $199,142 $96,000 $96,000 $38,000
Total Revenues $1,442,853 $1,256,493 $1,132,000 $1,132,000 $1,204,300
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $1,442,853 $1,256,493 $1,132,000 $1,132,000 $1,204,300
APPLICATIONS
Division
2400 Plans and Inspections $1,677,398 $1,696,043 $2,813,660 $2,813,660 $3,025,738
Total Operating $1,677,398 $1,696,043 $2,813,660 $2,813,660 $3,025,738
TOTAL APPLICATIONS $1,677,398 $1,696,043 $2,813,660 $2,813,660 $3,025,738
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $5,591,631 $5,165,176 $3,256,782 $3,955,898 $2,274,238
Appropriation TO (FROM) Fund Equity ($234,545)($439,550)($1,681,660)($1,681,660)($1,821,438)
FUND EQUITY - September 30 $5,357,086 $4,725,626 $1,575,122 $2,274,238 $452,800
Non-cash Adjustments: ($191,910) ($239,440)
Total Net Assets per ACFR $5,165,176 $4,486,186
Net Assets Net Assets less Net Capital
Total Net Assets consist of (Estimated):
Cash and Investments - $4,392,971
Net Deferred Flow (pension) - $260,534
Current Liabilities - ($121,165)
Non-current Liabilities - ($55,374)
Capital Assets (net of related debt) -
$385,155
Net Pension Asset - $145,133
128 163
Development Services 420
Plans & Inspections - 2400
Original Revised
Account FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $588,155 $566,583 $707,308 $707,308 $826,331
510140 Overtime $1,118 $632 $1,500 $1,500 $1,501
520200 FICA $44,525 $42,133 $51,203 $51,203 $60,542
520220 Pension DB $63,888 ($86,226)$0 $0 $0
520225 Pension DC $26,955 $31,949 $49,864 $49,864 $94,264
520230 Health Insurance $59,620 $86,568 $124,538 $124,538 $176,303
520240 Workers' Comp $1,339 $1,588 $7,384 $7,384 $6,007
Total Payroll $785,600 $643,227 $941,797 $941,797 $1,164,948
530314 Consulting $168,917 $101,338 $310,000 $310,000 $310,000
530315 Pre/Post Employment $167 $470 $400 $400 $400
530311 Legal $0 $77,220 $63,448 $63,448 $102,220
530341 Other Svcs - Contract / Admin $693,154 $737,088 $828,509 $828,509 $828,509
530342 Other Svcs - Maint / Licenses ($19,829)$41,366 $221,480 $221,480 $231,480
530411 Communication - Phone $3,352 $1,951 $7,500 $7,500 $3,900
545310 R&M M&E - Vehicles $1,938 $3,599 $5,000 $5,000 $5,000
550510 Office $1,206 $670 $5,300 $5,300 $5,300
550520 Operating $6,529 $5,028 $7,000 $6,000 $7,480
550522 Operating - Tires / Filters $0 $189 $1,950 $1,950 $1,950
550525 Operating - Small Tools $12,629 $22,614 $16,600 $16,600 $8,600
550526 Operating - Software $837 $1,773 $0 $0 $0
550527 Operating - Apparel $490 $705 $500 $500 $500
552000 Fuel $89 $0 $366 $1,366 $366
555400 Travel & Per Diem $3,318 $3,753 $11,200 $11,200 $10,800
555420 Postage / Freight $507 $256 $500 $500 $500
555451 Insurance - Settlements $0 $49,772 $0 $0 $0
555470 Printing / Binding $2,436 $685 $3,000 $3,000 $3,000
555540 Dues/Reg/Pub $5,774 $1,889 $6,258 $6,258 $5,035
555550 Training $10,284 $2,450 $10,952 $10,952 $9,950
Total Operating $891,798 $1,052,816 $1,511,863 $1,511,863 $1,535,790
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $17,788 $0 $0 $0
560641 Mach & Equip - Vehicles $31,496 $30,457 $35,000 $35,000 $0
560650 Construction In Progress $0 $0 $325,000 $325,000 $325,000
Assets Transferred to Balance Sheet ($31,496)($48,245)
Total Capital $0 $0 $360,000 $360,000 $325,000
TOTAL APPLICATIONS $1,677,398 $1,696,043 $2,813,660 $2,813,660 $3,025,738
129 164
THIS PAGE INTENTIONALLY LEFT BLANK
165
APPENDIX
166
GLOSSARY
account number in accordance with the state chart of accounts, each class of expenditures
and revenues is assigned a specific account number for use within the Citys accounting
system
ad valorem tax a tax levied on assessed value of real property (land and buildings) and
personal property (business equipment) within the City and not expressly exempt; also known
as property tax
accrual basis method of accounting that focuses on total economic resources and
recognizes the financial effect of transactions, events, and interfund activities when they
occur, regardless of the timing of related cash flows
actual historical data as opposed to budget data; those funds which have been already
been received or utilized as opposed to budgeted funds that are merely estimates of possible
funds to be received or utilized
annual budget an estimate of expenditures for specific purposes during the fiscal year
(October 1 September 30) and the estimated revenues for financing those activities
appropriation - an authorization granted by the City Commission to make expenditures and
to incur obligations for the purposes specified
assessed valuation property valuation established by the County Property Appraiser as a
basis for levying taxes
ARPA American Rescue Plan Act; Federal grant (COVID19)
balanced budget budget in which each funds revenues and appropriations from the fund
(if applicable) equal expenditures and appropriations to the fund (if applicable)
bonds - a certificate of debt issued by a government or corporation in order to raise money;
the issuer is required to pay a fixed sum annually until maturity and then a fixed sum to repay
the principal
budget expenditure authority created by resolution which is an estimate of anticipated
income and expenditures for the fiscal period with a plan to maintain a proper balance
between the two
capital a level of budgetary appropriation that includes expenses for land, building,
machinery and equipment; expenditures must equal or exceed $5,000 to be considered for
capitalization and have a useful life that extends beyond a single reporting period
capital project fund a fund type used to account for the sources and applications of funds
related to the acquisition or construction of major capital facilities
130 167
CIP Capital Improvement Program; also, Construction in Process account 560650
contingency an appropriation of funds to cover unforeseen events that occur during the
fiscal year
CRA Community Redevelopment Area; a public entity created to implement redevelopment
activities as outlined under Chapter 163, Florida Statutes; the investment generates increased
tax revenues which then finance the debt issue (see also TIF)
debt service the payment of principal and interest on borrowed funds such as bonds
debt service fund a fund type used to account for the accumulation of resources for the
purpose of paying long-term principal and interest
defined benefit plan pension plan that has terms specifying the amount of benefits to be
provided after separation of employment; to be distinguished from a defined contribution plan
in which the plan specifies the amount of the contribution to the plan
department an organizational unit comprised of one or more programs, responsible for
carrying out a major governmental function
depreciation the decrease in value of physical assets due to use and the passage of time
employer contribution in the context of pension benefits a term to describe contributions
actually made by the employer in relation to the annual required contribution (ARC) of the
employer
encumbrance an amount of money committed for the payment of goods and services not
yet received (performed) or paid
enterprise fund a self-supporting fund designed to account for activities supported by user
charges and operated in a manner similar to private business enterprises; the Water and
Sewer Fund is an example of an enterprise fund
excise tax - a tax assessed on the consumer of a service, usually a utility service that is
based upon the level of consumption
expenditure the amount of money actually paid or obligated for payment from City funds
fiduciary fund a fund type used to report assets held in trust for others which therefore
cannot be used to support the governments own programs (i.e. pension trust fund)
fines and forfeitures revenues derived from penalties imposed for the commission of
statutory offenses, violation of lawful administrative rules and regulations and for neglect of
official duty; confiscated property is an example of this revenue category
131 168
fiscal year any period of 12 consecutive months designated as the budget year; the Citys
budget year begins October 1 and ends September 30; the year is represented by the date
on which it ends. October 1, 2020 to September 30, 2021 would be Fiscal Year 2021 (FY21)
FY Fiscal Year
franchise fee a fee assessed on a business, usually a public utility, in return for giving them
the exclusive right to operate inside the City limits
FTE Full-Time Equivalent, which is calculated on the basis of the number of hours that have
been budgeted for a particular position; i.e. 1 FTE = 2080 hours, .5 FTE = 1040 hours
fund an accounting entity that has a set of self-balancing accounts and that records all
financial transactions or specific activities of government functions
fund balance the resources available for appropriation in accordance with the prescribed
basis of budgeting
fund equity - net assets less net capital; noncapital portion of net assets
GAAP - Generally Accepted Accounting Principles as promulgated by the Governmental
Accounting Standards Board
GASB - Government Accounting Standards Board; the source of GAAP used by State and
Local governments for the purpose of establishing and improving accounting and financial
reporting standards
General Fund the general operating fund of the City which is supported primarily through
taxes, fees and intergovernmental revenues and includes most of the essential governmental
services such as police, public works, and general administration
General Obligation Debt one of four basic forms of long-term debt that pledges the general
credit and taxing powers of the borrowing government and which, therefore, requires voter
approval for issuance
GIS Geographic Information Systems
HOA Homeowners Association
impact fees fees charged to developers at the time of development for construction of
facilities to serve the development site
interfund transfer flow of assets between funds without equivalent flow of assets in return
and without requirement for repayment
LCIR the State of Floridas Legislative Committee on Intergovernmental Relations; provides
some intergovernmental revenue estimates for budgetary purposes
132 169
LIBOR London Interbank Offered Rate; the rate at which banks offer to lend unsecured
funds to other banks in the London wholesale money market
Local Option Gas Tax a tax established in 1983 to fund transportation-related
improvements
major fund a fund whose revenues, expenditures/expenses, assets, or liabilities (excluding
extraordinary items) are at least 10 percent of corresponding totals for all governmental or
enterprise funds and at least 5 percent of the aggregate amount for all governmental and
enterprise funds for the same item
maximum millage rate the maximum millage that a county or municipality may levy with a
simple majority vote of the governing body; other voting requirements will allow a municipality
to adopt a millage rate in excess of the maximum millage rate
millage rate the tax rate on real and personal property, with one mill equal to $1.00 per
$1,000 of assessed property value
modified accrual basis method of accounting that focuses on current financial resources;
revenues are recognized when measurable and available, expenditures are recognized when
governments usually liquidate the liability rather than when that liability is first incurred
MSTU Municipal Services Taxing Unit; funding mechanism to create a special taxing district
to make improvements to the community
nonmajor fund a fund that does not meet the definition of a major fund (see definition for
major fund)
operating budget that part of the budget to support expenditures supported by income that
is annually recurring
operating costs those costs not defined as capital and related financing, noncapital
financing, or investing activities
original budget the first complete appropriated budget which is approved at the second
public hearing in September
proprietary fund a fund type whose focus is on profit and loss aspects (operating income,
changes in net assets, financial position and cash flows); Enterprise Funds and Internal
Service Funds are the two types of Proprietary Funds
retirement benefit multiplier the rate applied to the average compensation multiplied by
the employees years of accrual service to yield the amount payable under the normal
retirement pension
rolled-back millage rate the tax rate which produces the same amount of taxes as levied
in the prior year when calculated against the current years tax base exclusive of new
construction
133 170
ROW Right of Way; as in road right of way
special revenue fund a fund established for the purpose of accounting for specific sources
which are restricted by law or policy to finance specific activities
SRLF State Revolving Loan Fund; State of Florida funding opportunities
TIF tax increment financing; a tool to use future gains in taxes to finance the current
improvements that will create those gains; property values in the CRA are capped at the
assessed value in the base year; thereafter, any tax revenues due to increases in value in
excess of the base are dedicated to the redevelopment area
TLBD Tuscawilla Lighting and Beautification District; an assessment district
TMDL Total Maximum Daily Load is a calculation of the maximum amount of a pollutant
that a waterbody can receive and still meet water quality standards
transfers see interfund transfers
Truth in Millage (TRIM) State statutes governing the determination of millage for taxing
authorities; requires strict parameters for advertising, public hearings, levy methods, etc.
user charges the payment of a fee for direct receipt of a public service by the party
benefiting from the service
utility tax a tax levied by cities on the consumers of various utilities such as electricity, gas,
and telephone service
W&S Water and Sewer Utility Fund
WTP water treatment plant
134 171
General Fund
Information Services-General
Administrative Sta Vehicle Replacement, $35,000
o Replacing City Hall shared vehicle for City Hall administrative sta . The current vehicle meets
Replacement Eligibility Factor criteria from Florida Department of Management Services Division of
Specialized Services.
*IT Hardware Replacement at City Facilities $6,500
o Replacement of end of life IT hardware
*IT Hardware Replacement at City Facilities $8,500
o Replacement of end of life IT hardware
*IT Hardware Replacement at City Facilities $12,5000
o Replacement of end of life IT hardware
Police Department
Replacement Police Radios, $55,000
o Replacement of 5 police radios, current units are past recommended replacement date, any future
repairs are no longer available.
Replacement Workstations $49,800
o Replacement of o ice cubical workstations that were originally furnished in 1997 upon opening
current police station
Vehicle Replacement, $81,000
o Replacement of ¾ ton truck used for towing mobile incident command center and other equipment
needed for emergency response. Current vehicle meets Replacement Eligibility Factor criteria from
Florida Department of Management Services Division of Specialized Services.
Evidence Storage Refrigerator, $9,200
o Replacement of existing refrigeration unit used for storing critical evidence.
Parks and Recreation
Replacement of 2 Vehicles, $100,000
o Replacement of 2 Parks and Recreation ½ ton work trucks. Current vehicles both meet
Replacement Eligibility Factor criteria from Florida Department of Management Services Division of
Specialized Services.
Utility Cart Replacement, $13,000
o Replacement of utility cart used for servicing grounds at Central Winds Park, current unit
purchased in 2015 with 5,500 engine hours.
Deck Mower Replacement, $15,000
o Replacement of 72 inch deck mower purchased in 2016 with 1,700 engine hours.
Community Development (Urban Beautication)
45 ft. Spider Lift with Trailer, $80,000
o This equipment will be used by City sta for tree pruning, palm tree pruning, and general
roadway/sidewalk clearance pruning while reducing dependency on outside contractors.
Public Works
135 172
Sign Shop Service Truck, $80,000
o Current vehicle meetd Replacement Eligibility Factor criteria from Florida Department of
Management Services Division of Specialized Services.
Fleet Maintenance Equipment, $18,000
o This equipment will be used by City sta for maintaining current eet for all departments and will
reduce dependency on outside mechanic shops.
Other Governmental Funds
Transportation Improvement Fund #120
Asphalt Rejuvenation, $425,000
o Determination of specic projects will be made using data from Citywide Pavement Management
Plan
Sidewalk Replacement, $750,000
o Determination of specic projects will be made using data from sidewalk review through public
works department and liability data.
Infrastructure Surtax Fund #121 (3rd and 4th Gen)
Trotwood Park Playground Surfacing Rejuvenation, $150,000
o Replacement of end of life playground surfacing at Trotwood Park
Replacement of 4 Police Vehicles, $300,000
o Replacement of 4 patrol vehicles for the Police Department, all vehicles planned to be replaced
meet Replacement Eligibility Factor criteria from Florida Department of Management Services
Division of Specialized Services.
Flashing Stop Sings, $25,000
o Installation of approximately 10 new solar powered LED ashing stop signs at critical intersections.
CIP Resurfacing $1,631,000
o Resurfacing of City roads and public lots that have been designated to be at the end of their life
cycle by pavement management plan data
Master Plan Stormwater Projects, $995,000
o Specic projects as identied in Citywide Stormwater master plan previously approved by the City
Commissioner.
City Wide Storm Water Rehab, $1,660,000
o Tertiary projects as determined by stormwater master plan, relining of stormwater pipes, outfall
reconstructions as necessary.
Tuscawilla Crossing Pond Repair, $2,500,000
o Permanent repairs to pond from berm collapse in 2023
Wetland Park Redesign, $700,000
o Outfall improvements to alleviate ooding on Michael Blake Blvd.
Sheoah Blvd Water Main Replacement, $1,000,000
o Replacing AC line that has recurring line breaks, currently under design.
136 173
Parks Impact Fee Fund #153
LED Athletic Field Lights $260,000
o Construction of new athletic eld lights at Central Winds Park, elds H, I, 5, and 8 will expand
usable hours for these facilities.
Public Facilities Capital Project Fund #303
Restroom Renovation City Hall, $7,500
o Renovation of sta restroom that is original to construction of City in 1985.
Public Safety Bldg A/C Replacement #4 and #7, $60,000
o Both of the current units were installed in 2013 and passed the recommended replacement date
Parks Admin Bldg A/C Replacement #1, $22,000
o Unit was installed in 2015 and pass the recommended replacement date
PW Facility A/C (18 ton) $100,000
o Replacement of a 20 year old unit that was installed when the building was built in 2006.
City Hall Renovation of Front Portico, $45,000
o Renovations with new signage for front building façade at main entrance to City Hall.
Facilities Equipment and Storage Shed, $20,000
o Enclosed shed for storage to prolong life of City owned equipment and building materials.
Public Safety Building Paint/Gate, $23,000
o Police Department exterior paint, building was last painted in 2020. Replacement of mechanical
gate motor for secured parking lot at rear of station.
Therapy Pool De-Humidier, $140,000
o Specialized De-Humidication system for indoor heated Therapy Pool at Senior Center, current unit
was replaced in 2019 and incurred signicant in repair and maintenance cost in FY26.
PW Generator/PD Safe Room (HMGP/HMGMP), $1,000,000
o Initial outlay for two grant related projects. These are part of the Hurricane Ian Hazard Grant
Mitigation Projects.
Excellence in Customer Service Initiative #305
*Software Migration, $5,000
o Replacement of end of life IT software
Rollover Implementation of Financial Reporting Software (Budget Book/ACFR), $100,000
o With new requirements being put in place for nancial reporting the current budget book is
unsustainable. This project will transition from a manual document to a software package.
Enterprise Funds
Development Services-Plans & Inspections #420
Customer Service Design/Reconstruction $325,000
o Permitting counter/workspace is currently not functional for needs of department, there are also
safety enhancements than can be achieved by raising counter tops.
*IT Related equipment and software specications and details are condential and exempt from public records
disclosure under § 119.0725, Florida Statutes which exempts network schematics, hardware and software
congurations, and encryption information. The Commission can receive additional information about this
proposed purchase from the City Manager's O ice.
137 174
5
-
Y
E
A
R
C
A
P
I
T
A
L
P
R
O
J
E
C
T
S
*
T
h
i
s
p
r
o
j
e
c
t
l
i
s
t
i
s
e
x
p
e
c
t
e
d
t
o
c
h
a
n
g
e
a
s
p
r
i
o
r
i
t
i
e
s
f
l
u
c
t
u
a
t
e
a
n
d
p
r
o
g
r
a
m
r
e
v
i
e
w
s
a
r
e
c
o
m
p
l
e
t
e
d
.
20
2
7
20
2
8
20
2
9
20
3
0
20
3
1
FA
C
I
L
I
T
I
E
S
00
1
Ad
m
i
n
V
e
h
i
c
l
e
-
R
e
p
l
a
c
e
m
e
n
t
$3
5
,
0
0
0
30
3
Pu
b
l
i
c
S
a
f
e
t
y
B
l
d
g
A
/
C
#
3
$2
5
,
0
0
0
00
1
Tr
a
n
s
i
t
V
a
n
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
30
3
Pu
b
l
i
c
S
a
f
e
t
y
B
l
d
A
/
C
#
1
$1
5
,
0
0
0
30
3
Ci
t
y
H
a
l
l
A
/
C
#
9
$2
2
,
0
0
0
30
3
Re
s
t
r
o
o
m
R
e
n
o
v
a
t
i
o
n
C
H
$7
,
5
0
0
30
3
Pu
b
l
i
c
S
a
f
e
t
y
B
l
d
g
A
/
C
#
8
$2
5
,
0
0
0
30
3
Pu
b
l
i
c
S
a
f
e
t
y
B
l
d
g
A
/
C
#
2
$1
5
,
0
0
0
30
3
Ci
t
y
H
a
l
l
A
/
C
#
1
$2
2
,
0
0
0
30
3
Ci
t
y
H
a
l
l
A
/
C
#
1
0
$1
5
,
0
0
0
30
3
Pu
b
l
i
c
S
a
f
e
t
y
B
l
d
g
A
/
C
#
4
$3
0
,
0
0
0
30
3
Pa
r
k
s
C
o
n
c
e
s
s
i
o
n
A
/
C
#
1
$1
0
,
0
0
0
30
3
Pu
b
l
i
c
S
a
f
e
t
y
B
l
d
g
A
/
C
#
9
$2
2
,
0
0
0
30
3
Ci
t
y
H
a
l
l
A
/
C
#
2
$2
2
,
0
0
0
30
3
Ci
t
y
H
a
l
l
A
/
C
#
4
$2
2
,
0
0
0
30
3
Pu
b
l
i
c
S
a
f
e
t
y
B
l
d
g
A
/
C
#
7
$3
0
,
0
0
0
30
3
Pa
r
k
s
C
o
n
c
e
s
s
i
o
n
A
/
C
#
2
$1
0
,
0
0
0
30
3
PW
4
0
0
A
/
C
#
2
$1
0
,
0
0
0
30
3
Ci
t
y
H
a
l
l
A
/
C
#
3
$2
2
,
0
0
0
30
3
PW
4
0
0
A
/
A
#
1
$1
0
,
0
0
0
30
3
CH
R
e
n
o
v
a
t
i
o
n
o
f
F
r
o
n
t
P
o
r
t
i
c
o
$4
5
,
0
0
0
30
3
Fa
c
i
l
i
t
i
e
s
E
q
u
i
p
m
e
n
t
/
S
t
o
r
a
g
e
S
h
e
d
$2
0
,
0
0
0
30
3
Pu
b
l
i
c
S
a
f
e
t
y
B
u
i
l
d
i
n
g
P
a
i
n
t
/
G
a
t
e
$2
3
,
0
0
0
30
3
Pa
r
k
s
A
d
m
i
n
B
l
d
g
A
/
C
#
1
$2
2
,
0
0
0
30
3
PW
F
a
c
i
l
i
t
y
A
/
C
(
1
8
T
o
n
)
$1
0
0
,
0
0
0
30
3
PD
S
a
f
e
R
o
o
m
/
P
W
G
e
n
H
M
G
P
$1
,
0
0
0
,
0
0
0
Fa
c
i
l
t
i
e
s
T
o
t
a
l
$1
,
3
1
2
,
5
0
0
$7
0
,
0
0
0
$9
7
,
0
0
0
$8
1
,
0
0
0
$6
9
,
0
0
0
IN
F
O
R
M
A
T
I
O
N
S
Y
S
T
E
M
S
30
5
Si
g
n
a
g
e
S
e
r
v
i
c
e
M
i
g
r
a
t
i
o
n
$5
,
0
0
0
3
0
3
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
P
a
r
k
s
(
2
8
-
1
)
$7
,
0
0
0
M
u
l
t
i
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
F
a
c
i
l
i
t
i
e
s
(2
9
-
1
)
$6
0
,
0
0
0
3
0
5
En
c
o
E
n
C
a
p
t
i
o
n
C
l
o
s
e
d
Ca
p
t
i
o
n
i
n
g
(
R
e
f
r
e
s
h
)
$6
5
,
0
0
0
0
0
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
Fa
c
i
l
i
t
i
e
s
(
3
1
-
1
)
$8
,
0
0
0
00
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
F
a
c
i
l
i
t
i
e
s
(
2
7
-
2
)
$6
,
5
0
0
3
0
3
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
F
a
c
i
l
i
t
i
e
s
(
2
8
-
2)
$1
0
0
,
0
0
0
M
u
l
t
i
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
F
a
c
i
l
i
t
i
e
s
(2
9
-
2
)
$1
6
,
0
0
0
0
0
1
Ne
t
w
o
r
k
E
q
u
i
p
m
e
n
t
Re
p
l
a
c
e
m
e
n
t
(
3
0
-
2
)
$6
0
,
0
0
0
00
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
F
a
c
i
l
i
t
i
e
s
(
2
7
-
3
)
$8
,
5
0
0
3
0
5
Ov
e
r
h
a
u
l
C
h
a
m
b
e
r
s
A
/
V
s
y
s
t
e
m
s
a
n
d
ne
w
G
r
a
n
i
c
u
s
e
n
c
o
d
e
r
,
$7
0
,
0
0
0
M
u
l
t
i
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
F
a
c
i
l
i
t
i
e
s
(2
9
-
3
)
$4
0
,
0
0
0
0
0
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
Fa
c
i
l
i
t
i
e
s
(
3
0
-
3
)
$5
,
0
0
0
00
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
C
i
t
y
F
a
c
i
l
i
t
i
e
s
(
2
7
-
4
)
$1
2
,
0
0
0
30
5
Ov
e
r
h
a
u
l
C
h
a
m
b
e
r
A
/
V
S
y
s
t
e
m
C
o
n
s
t
r
.
$4
0
,
0
0
0
30
3
Pi
c
k
l
e
b
a
l
l
o
u
t
d
o
o
r
T
V
$1
2
,
0
0
0
00
1
Wi
n
d
o
w
s
U
p
g
r
a
d
e
$1
7
,
0
0
0
00
1
Re
p
l
a
c
e
I
T
S
o
f
t
w
a
r
e
(
2
7
-
5
)
$7
,
5
0
0
3
0
5
Re
p
l
a
c
e
C
i
t
y
H
a
l
l
s
i
g
n
a
g
e
B
r
i
g
h
t
S
i
g
n
pl
a
y
e
r
s
a
n
d
T
V
s
$9
,
0
0
0
0
0
1
Ne
w
P
o
l
i
c
e
H
I
D
C
r
o
s
s
m
a
t
c
h
fi
n
g
e
r
p
r
i
n
t
a
n
d
d
r
i
v
e
r
l
i
c
e
n
s
e
re
a
d
e
r
h
a
r
d
w
a
r
e
$1
2
,
0
0
0
00
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
(
2
8
-
6
)
$3
0
,
0
0
0
0
0
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
Fa
c
i
l
i
t
i
e
s
(
3
0
-
6
)
$4
5
,
0
0
0
00
1
A
d
m
i
n
V
e
h
i
c
l
e
R
e
p
l
a
c
e
m
e
n
t
$
3
5
,
0
0
0
0
0
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
Fa
c
i
l
i
t
i
e
s
(
3
0
-
7
)
$4
0
,
0
0
0
30
3
Se
r
v
e
r
R
o
o
m
A
/
C
R
e
l
o
c
a
t
i
o
n
$1
0
,
0
0
0
00
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
F
a
c
i
l
i
t
i
e
s
(
2
8
-
8)
$1
0
,
0
0
0
00
1
Re
p
l
a
c
e
I
T
H
a
r
d
w
a
r
e
a
t
C
i
t
y
F
a
c
i
l
i
t
i
e
s
(
2
8
-
9)
$1
0
,
0
0
0
In
f
o
r
m
a
t
i
o
n
S
y
s
t
e
m
s
T
o
t
a
l
$3
9
,
5
0
0
$3
2
1
,
0
0
0
$1
2
8
,
0
0
0
$2
4
4
,
0
0
0
$8
,
0
0
0
PA
R
K
S
A
N
D
R
E
C
R
E
A
T
I
O
N
00
1
F1
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
00
1
F1
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
00
1
F1
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
00
1
F1
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
00
1
F1
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
00
1
F1
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
00
1
Jo
h
n
D
e
e
r
P
r
o
G
a
t
o
r
$4
0
,
0
0
0
00
1
Ut
i
l
i
t
y
C
a
r
t
-
R
e
p
l
a
c
e
m
e
n
t
$1
3
,
0
0
0
00
1
Ut
i
l
i
t
y
C
a
r
t
-
R
e
p
l
a
c
e
m
e
n
t
$1
3
,
0
0
0
00
1
Ut
i
l
i
t
y
C
a
r
t
-
R
e
p
l
a
c
e
m
e
n
t
$1
3
,
0
0
0
00
1
Ut
i
l
i
t
y
C
a
r
t
-
R
e
p
l
a
c
e
m
e
n
t
$1
3
,
0
0
0
30
3
CW
P
P
l
a
y
g
r
o
u
n
d
R
e
p
l
a
c
e
m
e
n
t
$7
5
0
,
0
0
0
15
3
LE
D
A
t
h
l
e
t
i
c
F
i
e
l
d
L
i
g
h
t
s
(
6
,
7
C
W
P
)
$1
3
0
,
0
0
0
00
1
De
c
k
M
o
w
e
r
-
R
e
p
l
a
c
e
m
e
n
t
$1
5
,
0
0
0
15
3
Ne
w
P
a
v
i
l
i
o
n
C
W
P
$6
5
,
0
0
0
30
3
Pi
c
k
l
e
b
a
l
l
C
o
u
r
t
R
e
s
u
r
f
a
c
i
n
g
$1
3
5
,
0
0
0
15
3
LE
D
A
t
h
l
e
t
i
c
F
i
e
l
d
L
i
g
h
t
s
(
H
,
I
,
5
,
8
C
W
P
)
$2
6
0
,
0
0
0
12
1
Lk
J
e
s
s
u
p
B
o
a
r
d
w
a
l
k
$5
0
0
,
0
0
0
30
3
To
r
c
a
s
o
P
u
m
p
R
o
o
m
R
e
h
a
b
$4
0
,
0
0
0
30
3
Th
e
r
a
p
y
P
o
o
l
D
e
-
H
u
m
i
d
i
f
i
e
r
$1
4
0
,
0
0
0
15
3
LE
D
A
t
h
l
e
t
i
c
F
i
e
l
d
L
i
g
h
t
s
(
F
,
G
C
W
P
)
$1
3
0
,
0
0
0
12
1
Re
s
u
r
f
a
c
i
n
g
T
r
o
t
w
o
o
d
P
l
a
y
g
r
o
u
n
d
$1
5
0
,
0
0
0
Pa
r
k
s
a
n
d
R
e
c
r
e
a
t
i
o
n
T
o
t
a
l
$6
7
8
,
0
0
0
$1
,
5
3
5
,
0
0
0
$3
6
8
,
0
0
0
$6
3
,
0
0
0
$6
3
,
0
0
0
PO
L
I
C
E
D
E
P
A
R
T
M
E
N
T
12
1
Po
l
i
c
e
V
e
h
i
c
l
e
s
-
4
$3
0
0
,
0
0
0
1
2
1
Po
l
i
c
e
V
e
h
i
c
l
e
s
-
5
$3
7
5
,
0
0
0
Po
l
i
c
e
V
e
h
i
c
l
e
s
-
5
$3
7
5
,
0
0
0
Po
l
i
c
e
V
e
h
i
c
l
e
s
-
5
$3
7
5
,
0
0
0
00
1
5
e
a
c
h
P
2
5
C
o
m
p
l
i
a
n
t
R
a
d
i
o
-
P
o
r
t
a
b
l
e
/
M
o
b
i
l
e
$5
5
,
0
0
0
3
e
a
c
h
P
2
5
C
o
m
p
l
i
a
n
t
R
a
d
i
o
-
Po
r
t
a
b
l
e
/
M
o
b
i
l
e
$2
1
,
0
0
0
3
P
a
t
r
o
l
A
T
V
'
s
-
R
e
p
l
a
c
e
m
e
n
t
$1
5
,
0
0
0
3
P
a
t
r
o
l
A
T
V
'
s
-
R
e
p
l
a
c
e
m
e
n
t
$4
5
,
0
0
0
12
1
F
l
a
s
h
i
n
g
S
t
o
p
S
i
g
n
s
a
t
C
r
i
t
i
c
a
l
L
o
c
a
t
i
o
n
s
$
2
5
,
0
0
0
1
2
1
S
p
e
e
d
R
a
d
a
r
S
i
g
n
s
$
5
0
,
0
0
0
Ex
t
e
r
i
o
r
P
a
i
n
t
-
P
o
l
i
c
e
D
e
p
a
r
t
m
e
n
t
$1
7
,
5
0
0
3
e
a
c
h
P
2
5
C
o
m
p
l
i
a
n
t
R
a
d
i
o
-
Po
r
t
a
b
l
e
/
M
o
b
i
l
e
$2
1
,
0
0
0
00
1
R
e
p
l
a
c
e
m
e
n
t
W
o
r
k
s
t
a
t
i
o
n
s
$
4
9
,
8
0
0
Co
m
m
a
n
d
P
o
s
t
C
a
m
e
r
a
-
P
o
l
i
c
e
$6
5
,
0
0
0
Re
m
o
d
e
l
P
D
L
o
b
b
y
B
a
t
h
r
o
o
m
s
$3
0
,
0
0
0
00
1
T
r
u
c
k
R
e
p
l
a
c
e
m
e
n
t
-
F
o
r
H
e
a
v
y
D
u
t
y
E
q
u
i
p
$
8
1
,
0
0
0
2
P
a
t
r
o
l
A
T
V
'
s
-
R
e
p
l
a
c
e
m
e
n
t
$3
0
,
0
0
0
00
1
Ev
i
d
e
n
c
e
F
r
i
d
g
e
/
F
r
e
e
z
e
r
R
e
p
l
a
c
e
m
e
n
t
$9
,
2
0
0
Po
l
i
c
e
D
e
p
a
r
t
m
e
n
t
T
o
t
a
l
$3
8
0
,
0
0
0
$5
4
1
,
0
0
0
$4
0
7
,
5
0
0
$4
7
1
,
0
0
0
PU
B
L
I
C
W
O
R
K
S
12
0
As
p
h
a
l
t
R
e
j
u
v
i
n
a
t
i
o
n
$4
5
0
,
0
0
0
12
1
An
n
u
a
l
R
e
s
u
r
f
a
c
i
n
g
$1
,
3
0
0
,
0
0
0
12
1
An
n
u
a
l
R
e
s
u
r
f
a
c
i
n
g
$1
,
3
0
0
,
0
0
0
12
1
An
n
u
a
l
R
e
s
u
r
f
a
c
i
n
g
$1
,
3
0
0
,
0
0
0
12
1
An
n
u
a
l
R
e
s
u
r
f
a
c
i
n
g
$1
,
3
0
0
,
0
0
0
12
1
An
n
u
a
l
R
e
s
u
r
f
a
c
i
n
g
$1
,
6
3
1
,
0
0
0
12
1
Ma
s
t
e
r
P
l
a
n
S
t
o
r
m
w
a
t
e
r
P
r
o
j
e
c
t
s
$1
,
2
4
5
,
0
0
0
12
1
Ma
s
t
e
r
P
l
a
n
S
t
o
r
m
w
a
t
e
r
P
r
o
j
e
c
t
s
$8
4
5
,
0
0
0
12
1
Ma
s
t
e
r
P
l
a
n
S
t
o
r
m
w
a
t
e
r
P
r
o
j
e
c
t
s
$1
,
1
2
5
,
0
0
0
12
1
Ma
s
t
e
r
P
l
a
n
S
t
o
r
m
w
a
t
e
r
P
r
o
j
e
c
t
s
$1
,
1
6
0
,
0
0
0
12
1
Ma
s
t
e
r
P
l
a
n
S
t
o
r
m
w
a
t
e
r
P
r
o
j
e
c
t
s
$9
9
5
,
0
0
0
12
1
Ci
t
y
W
i
d
e
S
t
o
r
m
w
a
t
e
r
R
e
h
a
b
$6
0
0
,
0
0
0
12
1
Ci
t
y
W
i
d
e
S
t
o
r
m
w
a
t
e
r
R
e
h
a
b
$6
0
0
,
0
0
0
12
1
Ci
t
y
W
i
d
e
S
t
o
r
m
w
a
t
e
r
R
e
h
a
b
$6
0
0
,
0
0
0
12
1
Ci
t
y
W
i
d
e
S
t
o
r
m
w
a
t
e
r
R
e
h
a
b
$6
0
0
,
0
0
0
12
1
Ci
t
y
W
i
d
e
S
t
o
r
m
w
a
t
e
r
R
e
h
a
b
$1
,
6
6
0
,
0
0
0
12
1
Br
i
d
g
e
A
s
s
e
s
s
m
e
n
t
P
l
a
n
$1
,
0
0
0
,
0
0
0
12
1
Br
i
d
g
e
A
s
s
e
s
s
m
e
n
t
P
l
a
n
$1
,
0
0
0
,
0
0
0
12
1
Br
i
d
g
e
A
s
s
e
s
s
m
e
n
t
P
l
a
n
$1
,
0
0
0
,
0
0
0
12
1
Br
i
d
g
e
A
s
s
e
s
s
m
e
n
t
P
l
a
n
$1
,
0
0
0
,
0
0
0
12
1
Tu
s
c
a
w
i
l
l
a
C
r
o
s
s
i
n
g
P
o
n
d
R
e
p
a
i
r
$2
,
5
0
0
,
0
0
0
Se
r
v
i
c
e
T
r
u
c
k
-
F
l
e
e
t
$1
6
0
,
0
0
0
12
1
We
t
l
a
n
d
P
a
r
k
R
e
d
e
s
i
g
n
$7
0
0
,
0
0
0
00
1
25
T
o
n
S
h
o
p
P
r
e
s
s
w
/
A
d
a
p
t
e
r
s
$7
,
0
0
0
00
1
Po
w
e
r
F
l
u
i
d
E
x
c
h
a
n
g
e
f
o
r
V
e
h
i
c
l
e
s
$6
,
0
0
0
00
1
Tr
a
n
s
m
i
s
s
i
o
n
J
a
c
k
$5
,
0
0
0
00
1
Si
g
n
S
h
o
p
S
e
r
v
i
c
e
T
r
u
c
k
-
R
e
p
l
a
c
e
m
e
n
t
$8
0
,
0
0
0
12
0
Si
d
e
w
a
l
k
R
e
p
l
a
c
e
m
e
n
t
$7
5
0
,
0
0
0
Pu
b
l
i
c
W
o
r
k
s
T
o
t
a
l
$8
,
7
8
4
,
0
0
0
$4
,
3
0
5
,
0
0
0
$3
,
7
4
5
,
0
0
0
$4
,
0
2
5
,
0
0
0
$4
,
0
6
0
,
0
0
0
138 175
20
2
7
20
2
8
20
2
9
20
3
0
UR
B
A
N
B
E
A
U
T
I
F
I
C
A
T
I
O
N
/
A
R
B
O
R
00
1
Sp
i
d
e
r
L
i
f
t
w
/
T
r
a
i
l
e
r
$8
0
,
0
0
0
00
1
F1
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
00
1
F1
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
00
1
F1
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$5
0
,
0
0
0
00
1
F2
5
0
-
R
e
p
l
a
c
e
m
e
n
t
$7
0
,
0
0
0
Ur
b
a
n
B
e
a
u
t
i
f
i
c
a
t
i
o
n
/
A
r
b
o
r
T
o
t
a
l
$8
0
,
0
0
0
$5
0
,
0
0
0
$5
0
,
0
0
0
$5
0
,
0
0
0
$7
0
,
0
0
0
RE
C
L
A
I
M
E
D
Im
p
r
o
v
e
m
e
n
t
s
a
t
O
a
k
F
o
r
e
s
t
b
a
s
e
d
o
n
r
e
s
u
l
t
of
t
e
s
t
i
n
g
a
n
d
m
o
d
e
l
i
n
g
-
A
u
t
o
m
a
t
e
v
a
l
v
e
s
an
d
p
u
m
p
s
t
o
i
m
p
r
o
v
e
s
y
s
t
e
m
o
p
e
r
a
t
i
o
n
s
$5
0
0
,
0
0
0
In
s
t
a
l
l
3
,
7
0
0
L
F
o
f
1
2
-
i
n
c
h
R
C
W
m
a
i
n
al
o
n
g
V
i
s
t
a
w
i
l
l
a
D
r
f
r
o
m
S
R
4
3
4
t
o
No
r
t
h
e
r
n
W
a
y
.
I
n
s
t
a
l
l
2
,
5
0
0
L
F
o
f
8
-
i
n
c
h
RC
W
m
a
i
n
f
r
o
m
V
i
s
t
a
w
i
l
l
a
D
r
t
o
W
h
i
t
e
Do
v
e
D
r
a
l
o
n
g
N
o
r
t
h
e
r
n
W
a
y
.
$4
6
2
,
0
0
0
Ev
a
l
u
a
t
i
o
n
o
f
t
h
e
e
x
t
e
n
t
o
f
p
r
o
b
l
e
m
s
cu
r
r
e
n
t
l
y
a
f
f
e
c
t
i
n
g
t
h
e
s
i
t
e
.
Im
p
r
o
v
e
m
e
n
t
s
w
i
l
l
b
e
d
o
n
e
b
a
s
e
d
o
n
ev
a
l
u
a
t
i
o
n
a
n
d
r
e
c
o
m
m
e
n
d
a
t
i
o
n
s
,
wi
t
h
n
e
w
c
o
n
t
r
o
l
p
a
n
e
l
i
n
s
t
a
l
l
a
t
i
o
n
.
$1
0
0
,
0
0
0
Im
p
r
o
v
e
m
e
n
t
s
b
a
s
e
d
o
n
Au
g
m
e
n
t
a
t
i
o
n
P
l
a
n
t
e
v
a
l
u
a
t
i
o
n
an
d
r
e
c
o
m
m
e
n
d
a
t
i
o
n
s
$1
,
0
0
0
,
0
0
0
In
s
t
a
l
l
3
,
7
0
0
L
F
o
f
1
2
-
i
n
c
h
R
C
W
m
a
i
n
a
l
o
n
g
Vi
s
t
a
w
i
l
l
a
D
r
f
r
o
m
S
R
4
3
4
t
o
N
o
r
t
h
e
r
n
W
a
y
.
In
s
t
a
l
l
2
,
5
0
0
L
F
o
f
8
-
i
n
c
h
R
C
W
m
a
i
n
f
r
o
m
Vi
s
t
a
w
i
l
l
a
D
r
t
o
W
h
i
t
e
D
o
v
e
D
r
a
l
o
n
g
No
r
t
h
e
r
n
W
a
y
.
$7
9
5
,
0
0
0
In
s
t
a
l
l
n
e
w
i
n
f
l
u
e
n
t
s
t
a
t
i
o
n
co
n
t
r
o
l
p
a
n
e
l
o
n
t
o
p
o
f
b
e
r
m
o
r
on
b
u
i
l
d
i
n
g
a
b
o
v
e
f
l
o
o
d
p
l
a
n
e
,
ap
p
l
i
e
d
f
o
r
F
E
M
A
re
i
m
b
u
r
s
e
m
e
n
t
$2
8
0
,
0
0
0
In
s
t
a
l
l
3
,
5
0
0
L
F
o
f
4
-
i
n
c
h
R
C
W
Ma
i
n
a
l
o
n
g
T
u
s
k
a
w
i
l
l
a
R
o
a
d
t
o
Je
s
u
p
'
s
L
a
n
d
i
n
g
n
e
i
g
h
b
o
r
h
o
o
d
$3
0
0
,
0
0
0
Re
c
l
a
i
m
e
d
T
o
t
a
l
$1
,
2
9
5
,
0
0
0
$4
6
2
,
0
0
0
$1
0
0
,
0
0
0
$1
,
5
8
0
,
0
0
0
SE
W
E
R
Pr
o
g
r
a
m
t
o
i
n
s
t
a
l
l
g
e
n
e
r
a
t
o
r
s
o
r
b
y
-
p
a
s
s
pu
m
p
s
a
t
l
i
f
t
s
t
a
t
i
o
n
s
w
h
i
c
h
w
i
l
l
p
r
o
v
i
d
e
a
se
c
o
n
d
s
o
u
r
c
e
o
f
p
o
w
e
r
o
r
p
u
m
p
i
n
g
t
o
t
h
e
st
a
t
i
o
n
.
$4
5
0
,
0
0
0
Fi
b
e
r
i
n
s
t
a
l
l
e
d
t
o
W
W
T
P
.
P
a
i
d
t
o
Se
m
i
n
o
l
e
C
o
u
n
t
y
,
c
o
s
t
e
s
t
i
m
a
t
e
f
r
o
m
20
2
2
.
$3
1
0
,
0
0
0
Pr
o
g
r
a
m
t
o
i
n
s
t
a
l
l
g
e
n
e
r
a
t
o
r
s
o
r
b
y
-
pa
s
s
p
u
m
p
s
a
t
l
i
f
t
s
t
a
t
i
o
n
s
w
h
i
c
h
w
i
l
l
pr
o
v
i
d
e
a
s
e
c
o
n
d
s
o
u
r
c
e
o
f
p
o
w
e
r
o
r
pu
m
p
i
n
g
t
o
t
h
e
s
t
a
t
i
o
n
.
$4
5
0
,
0
0
0
Pr
o
g
r
a
m
t
o
i
n
s
t
a
l
l
g
e
n
e
r
a
t
o
r
s
o
r
by
-
p
a
s
s
p
u
m
p
s
a
t
l
i
f
t
s
t
a
t
i
o
n
s
wh
i
c
h
w
i
l
l
p
r
o
v
i
d
e
a
s
e
c
o
n
d
so
u
r
c
e
o
f
p
o
w
e
r
o
r
p
u
m
p
i
n
g
t
o
th
e
s
t
a
t
i
o
n
.
$4
5
0
,
0
0
0
S
e
w
e
r
M
a
i
n
R
e
p
l
a
c
e
m
e
n
t
$
1
,
0
0
0
,
0
0
0
Th
e
u
p
g
r
a
d
e
s
t
o
s
a
n
i
t
a
r
y
s
e
w
e
r
a
n
d
f
o
r
c
e
ma
i
n
p
i
p
e
l
i
n
e
s
c
a
n
b
e
i
m
p
r
o
v
e
m
e
n
t
s
m
a
d
e
vi
a
l
i
n
i
n
g
o
r
r
e
p
l
a
c
e
m
e
n
t
.
F
o
c
u
s
h
a
s
b
e
e
n
o
n
li
n
i
n
g
c
l
a
y
t
i
l
e
u
n
d
e
r
r
o
a
d
s
b
e
i
n
g
p
a
v
e
d
.
$5
0
0
,
0
0
0
Pr
o
g
r
a
m
t
o
i
n
s
t
a
l
l
g
e
n
e
r
a
t
o
r
s
o
r
b
y
-
p
a
s
s
pu
m
p
s
a
t
l
i
f
t
s
t
a
t
i
o
n
s
w
h
i
c
h
w
i
l
l
p
r
o
v
i
d
e
a
se
c
o
n
d
s
o
u
r
c
e
o
f
p
o
w
e
r
o
r
p
u
m
p
i
n
g
t
o
th
e
s
t
a
t
i
o
n
.
$4
5
0
,
0
0
0
Fi
b
e
r
i
n
s
t
a
l
l
e
d
t
o
W
W
T
P
.
P
a
i
d
t
o
Se
m
i
n
o
l
e
C
o
u
n
t
y
,
c
o
s
t
e
s
t
i
m
a
t
e
f
r
o
m
20
2
2
.
$7
7
,
0
0
0
Th
e
u
p
g
r
a
d
e
s
t
o
s
a
n
i
t
a
r
y
s
e
w
e
r
an
d
f
o
r
c
e
m
a
i
n
p
i
p
e
l
i
n
e
s
c
a
n
b
e
im
p
r
o
v
e
m
e
n
t
s
m
a
d
e
v
i
a
l
i
n
i
n
g
or
r
e
p
l
a
c
e
m
e
n
t
.
F
o
c
u
s
h
a
s
b
e
e
n
on
l
i
n
i
n
g
c
l
a
y
t
i
l
e
u
n
d
e
r
r
o
a
d
s
be
i
n
g
p
a
v
e
d
.
$5
0
0
,
0
0
0
Pr
o
g
r
a
m
t
o
i
n
s
t
a
l
l
g
e
n
e
r
a
t
o
r
s
o
r
b
y
-
pa
s
s
p
u
m
p
s
a
t
l
i
f
t
s
t
a
t
i
o
n
s
w
h
i
c
h
wi
l
l
p
r
o
v
i
d
e
a
s
e
c
o
n
d
s
o
u
r
c
e
o
f
po
w
e
r
o
r
p
u
m
p
i
n
g
t
o
t
h
e
s
t
a
t
i
o
n
.
$4
5
0
,
0
0
0
An
n
u
a
l
R
C
W
m
a
i
n
r
e
p
l
a
c
e
m
e
n
t
t
o
p
r
i
o
r
i
t
y
ar
e
a
s
,
i
n
c
l
u
d
e
i
n
s
e
w
e
r
l
i
n
e
i
n
t
e
n
t
i
o
n
a
l
.
$1
7
4
,
0
0
0
Th
e
u
p
g
r
a
d
e
s
t
o
s
a
n
i
t
a
r
y
s
e
w
e
r
a
n
d
f
o
r
c
e
ma
i
n
p
i
p
e
l
i
n
e
s
c
a
n
b
e
i
m
p
r
o
v
e
m
e
n
t
s
ma
d
e
v
i
a
l
i
n
i
n
g
o
r
r
e
p
l
a
c
e
m
e
n
t
.
F
o
c
u
s
ha
s
b
e
e
n
o
n
l
i
n
i
n
g
c
l
a
y
t
i
l
e
u
n
d
e
r
r
o
a
d
s
be
i
n
g
p
a
v
e
d
.
$5
0
0
,
0
0
0
Th
e
u
p
g
r
a
d
e
s
t
o
s
a
n
i
t
a
r
y
s
e
w
e
r
a
n
d
fo
r
c
e
m
a
i
n
p
i
p
e
l
i
n
e
s
c
a
n
b
e
im
p
r
o
v
e
m
e
n
t
s
m
a
d
e
v
i
a
l
i
n
i
n
g
o
r
re
p
l
a
c
e
m
e
n
t
.
F
o
c
u
s
h
a
s
b
e
e
n
o
n
li
n
i
n
g
c
l
a
y
t
i
l
e
u
n
d
e
r
r
o
a
d
s
b
e
i
n
g
pa
v
e
d
.
$5
0
0
,
0
0
0
An
n
u
a
l
R
C
W
m
a
i
n
r
e
p
l
a
c
e
m
e
n
t
to
p
r
i
o
r
i
t
y
a
r
e
a
s
,
i
n
c
l
u
d
e
i
n
se
w
e
r
l
i
n
e
i
n
t
e
n
t
i
o
n
a
l
.
$1
7
4
,
0
0
0
An
n
u
a
l
R
C
W
m
a
i
n
r
e
p
l
a
c
e
m
e
n
t
t
o
pr
i
o
r
i
t
y
a
r
e
a
s
,
i
n
c
l
u
d
e
i
n
s
e
w
e
r
l
i
n
e
in
t
e
n
t
i
o
n
a
l
.
$5
0
0
,
0
0
0
An
n
u
a
l
R
C
W
m
a
i
n
r
e
p
l
a
c
e
m
e
n
t
t
o
pr
i
o
r
i
t
y
a
r
e
a
s
,
i
n
c
l
u
d
e
i
n
s
e
w
e
r
l
i
n
e
in
t
e
n
t
i
o
n
a
l
.
$1
7
4
,
0
0
0
An
n
u
a
l
R
C
W
m
a
i
n
r
e
p
l
a
c
e
m
e
n
t
t
o
pr
i
o
r
i
t
y
a
r
e
a
s
,
i
n
c
l
u
d
e
i
n
s
e
w
e
r
l
i
n
e
in
t
e
n
t
i
o
n
a
l
.
$1
7
4
,
0
0
0
Im
p
r
o
v
m
e
n
t
s
t
o
o
l
d
a
n
d
o
u
t
da
t
e
d
p
u
m
p
s
w
h
e
r
e
re
p
l
a
c
e
m
e
n
t
p
a
r
t
s
a
r
e
n
o
t
ac
c
e
s
s
i
b
l
e
,
i
n
c
l
u
d
e
s
v
a
l
v
e
s
,
pi
p
i
n
g
,
e
t
c
.
$1
2
0
,
0
0
0
L
i
f
t
S
t
a
t
i
o
n
s
U
p
g
r
a
d
e
s
-
O
n
g
o
i
n
g
$
1
6
0
,
0
0
0
De
s
i
g
n
3
0
0
K
i
n
c
l
u
d
e
d
i
n
H
M
G
P
l
i
n
e
.
Ra
i
s
i
n
g
l
i
d
s
,
w
a
t
e
r
t
i
g
h
t
h
a
t
c
h
e
s
,
r
a
i
n
s
i
n
g
co
n
t
r
o
l
p
a
n
e
l
s
,
e
t
c
.
R
e
p
l
a
c
e
m
e
n
t
o
f
L
S
2W
.
7
5
%
f
u
n
d
e
d
b
y
H
M
G
P
.
I
n
s
t
a
l
l
a
t
i
o
n
o
f
Fl
o
o
d
p
r
o
o
f
i
n
g
m
e
t
h
o
d
s
d
e
s
i
g
n
e
d
.
7
5
%
fu
n
d
e
d
b
y
H
M
G
P
.
$1
,
1
5
5
,
4
6
9
Im
p
r
o
v
m
e
n
t
s
t
o
o
l
d
a
n
d
o
u
t
d
a
t
e
d
pu
m
p
s
w
h
e
r
e
r
e
p
l
a
c
e
m
e
n
t
p
a
r
t
s
a
r
e
no
t
a
c
c
e
s
s
i
b
l
e
,
i
n
c
l
u
d
e
s
v
a
l
v
e
s
,
p
i
p
i
n
g
,
et
c
.
$1
2
0
,
0
0
0
Im
p
r
o
v
m
e
n
t
s
t
o
o
l
d
a
n
d
o
u
t
da
t
e
d
c
o
n
t
r
o
l
p
a
n
e
l
s
,
i
n
c
l
u
d
e
s
ne
w
c
o
n
d
u
i
t
$4
0
,
0
0
0
139 176
20
2
7
20
2
8
20
2
9
20
3
0
20
3
1
SE
W
E
R
(
c
o
n
t
i
n
u
e
d
)
Im
p
r
o
v
m
e
n
t
s
t
o
o
l
d
a
n
d
o
u
t
d
a
t
e
d
pu
m
p
s
w
h
e
r
e
r
e
p
l
a
c
e
m
e
n
t
p
a
r
t
s
a
r
e
n
o
t
ac
c
e
s
s
i
b
l
e
,
i
n
c
l
u
d
e
s
v
a
l
v
e
s
,
p
i
p
i
n
g
,
e
t
c
.
$1
2
0
,
0
0
0
Im
p
r
o
v
m
e
n
t
s
t
o
o
l
d
a
n
d
o
u
t
d
a
t
e
d
co
n
t
r
o
l
p
a
n
e
l
s
,
i
n
c
l
u
d
e
s
n
e
w
c
o
n
d
u
i
t
$4
0
,
0
0
0
BM
A
P
R
e
g
u
l
a
t
i
o
n
s
d
r
i
v
e
n
,
cu
r
r
e
n
t
f
u
n
d
i
n
g
n
o
t
a
v
a
i
l
a
b
l
e
$2
8
0
,
0
0
0
Ea
s
t
W
W
T
P
Es
t
i
m
a
t
e
o
f
$
6
0
M
e
a
c
h
f
a
c
i
l
i
t
y
.
$
1
2
.
9
M
de
s
i
g
n
s
p
l
i
t
b
e
t
w
e
e
n
E
a
s
t
&
W
e
s
t
W
R
F
s
.
$2
,
0
0
0
,
0
0
0
Ca
p
a
c
i
t
y
a
n
a
l
y
s
i
s
o
f
e
x
i
s
t
i
n
g
Wa
s
t
e
w
a
t
e
r
/
g
r
a
v
i
t
y
s
e
w
e
r
s
y
s
t
e
m
t
o
ev
a
l
u
a
t
e
n
e
c
e
s
s
a
r
y
i
m
p
r
o
v
m
e
n
t
s
mo
r
e
p
r
e
c
i
s
e
l
y
f
o
r
f
u
t
u
r
e
de
v
e
l
o
p
m
e
n
t
.
$1
1
5
,
0
0
0
Co
n
s
t
r
u
c
t
i
o
n
$2
0
,
0
0
0
,
0
0
0
Co
n
s
t
r
u
c
t
i
o
n
$2
0
,
0
0
0
,
0
0
0
We
s
t
W
W
T
P
Es
t
i
m
a
t
e
o
f
$
5
0
M
e
a
c
h
f
a
c
i
l
i
t
y
.
$
6
M
i
n
n
e
x
t
tw
o
y
e
a
r
s
d
e
s
i
g
n
a
n
d
c
o
n
s
t
r
u
c
t
i
o
n
s
e
r
v
i
c
e
s
i
n
fo
l
l
o
w
i
n
g
t
w
o
y
e
a
r
s
.
I
n
c
l
u
d
e
s
p
r
o
p
r
e
r
t
y
ac
q
u
i
s
i
t
i
o
n
.
$4
,
0
0
0
,
0
0
0
Co
n
s
t
r
u
c
t
i
o
n
-
r
e
u
s
e
w
i
t
h
G
M
P
$2
0
,
0
0
0
,
0
0
0
Co
n
s
t
r
u
c
t
i
o
n
-
r
e
u
s
e
w
i
t
h
G
M
P
$2
0
,
0
0
0
,
0
0
0
Co
n
s
t
r
u
c
t
i
o
n
-
r
e
u
s
e
w
i
t
h
G
M
P
$2
0
,
0
0
0
,
0
0
0
$5
,
0
0
0
,
0
0
0
Se
w
e
r
T
o
t
a
l
$3
2
,
1
2
4
,
0
0
0
$4
2
,
7
0
9
,
4
6
9
$2
1
,
4
7
6
,
0
0
0
$2
1
,
5
6
4
,
0
0
0
$2
,
1
1
0
,
0
0
0
WA
T
E
R
In
s
t
a
l
l
a
t
i
o
n
o
f
c
a
u
s
t
i
c
e
q
u
i
p
m
e
n
t
.
C
o
m
p
l
e
t
e
1s
t
c
a
u
s
t
i
c
s
q
u
e
e
z
e
w
i
t
h
m
a
n
u
f
a
c
t
u
r
e
r
'
s
su
p
p
o
r
t
.
$2
0
,
0
0
0
Re
s
i
d
e
n
t
i
a
l
F
l
o
w
M
e
t
e
r
R
e
p
l
a
c
e
m
e
n
t
:
Re
p
l
a
c
i
n
g
t
h
e
1
4
,
9
0
0
p
l
u
s
r
e
s
i
d
e
n
t
i
a
l
me
t
e
r
s
w
i
t
h
A
M
I
m
e
t
e
r
s
.
(
5
,
0
0
0
m
e
t
e
r
s
/
yr
,
4
y
e
a
r
r
e
p
l
a
c
e
m
e
n
t
p
l
a
n
)
.
$1
,
7
0
0
,
0
0
0
In
s
t
a
l
l
a
t
i
o
n
o
f
c
a
u
s
t
i
c
e
q
u
i
p
m
e
n
t
.
Co
m
p
l
e
t
e
1
s
t
c
a
u
s
t
i
c
s
q
u
e
e
z
e
w
i
t
h
ma
n
u
f
a
c
t
u
r
e
r
'
s
s
u
p
p
o
r
t
.
$2
0
,
0
0
0
Pi
p
e
l
i
n
e
s
i
d
e
n
t
i
f
i
e
d
i
n
P
o
t
a
b
l
e
Wa
t
e
r
I
n
v
e
n
t
o
r
y
a
n
d
Re
p
l
a
c
e
m
e
n
t
P
l
a
n
t
o
b
e
r
e
p
l
a
c
e
ba
s
e
d
o
n
p
r
i
o
r
i
t
y
f
r
o
m
t
h
e
pr
o
j
e
c
t
.
$1
,
0
0
0
,
0
0
0
Pi
p
e
l
i
n
e
s
i
d
e
n
t
i
f
i
e
d
i
n
P
o
t
a
b
l
e
Wa
t
e
r
I
n
v
e
n
t
o
r
y
a
n
d
R
e
p
l
a
c
e
m
e
n
t
Pl
a
n
t
o
b
e
r
e
p
l
a
c
e
b
a
s
e
d
o
n
pr
i
o
r
i
t
y
f
r
o
m
t
h
e
p
r
o
j
e
c
t
.
$2
,
0
0
0
,
0
0
0
Re
s
i
d
e
n
t
i
a
l
F
l
o
w
M
e
t
e
r
R
e
p
l
a
c
e
m
e
n
t
:
Re
p
l
a
c
i
n
g
t
h
e
1
4
,
9
0
0
p
l
u
s
r
e
s
i
d
e
n
t
i
a
l
m
e
t
e
r
s
wi
t
h
A
M
I
m
e
t
e
r
s
.
(
5
,
0
0
0
m
e
t
e
r
s
/
y
r
,
4
y
e
a
r
re
p
l
a
c
e
m
e
n
t
p
l
a
n
)
.
$1
,
7
0
0
,
0
0
0
Re
s
i
d
e
n
t
i
a
l
F
l
o
w
M
e
t
e
r
R
e
p
l
a
c
e
m
e
n
t
:
Co
n
s
u
l
t
a
n
t
O
v
e
r
s
i
t
e
$5
0
,
0
0
0
Re
s
i
d
e
n
t
i
a
l
F
l
o
w
M
e
t
e
r
R
e
p
l
a
c
e
m
e
n
t
:
Re
p
l
a
c
i
n
g
t
h
e
1
4
,
9
0
0
p
l
u
s
r
e
s
i
d
e
n
t
i
a
l
me
t
e
r
s
w
i
t
h
A
M
I
m
e
t
e
r
s
.
(
5
,
0
0
0
me
t
e
r
s
/
y
r
,
4
y
e
a
r
r
e
p
l
a
c
e
m
e
n
t
p
l
a
n
)
.
$1
,
7
0
0
,
0
0
0
Fi
b
e
r
i
n
s
t
a
l
l
e
d
t
o
W
T
P
.
P
a
i
d
t
o
Se
m
i
n
o
l
e
C
o
u
n
t
y
,
c
o
s
t
e
s
t
i
m
a
t
e
fr
o
m
2
0
2
2
.
$1
8
0
,
0
0
0
Pi
p
e
l
i
n
e
s
i
d
e
n
t
i
f
i
e
d
i
n
P
o
t
a
b
l
e
W
a
t
e
r
In
v
e
n
t
o
r
y
a
n
d
R
e
p
l
a
c
e
m
e
n
t
P
l
a
n
t
o
b
e
re
p
l
a
c
e
b
a
s
e
d
o
n
p
r
i
o
r
i
t
y
f
r
o
m
t
h
e
p
r
o
j
e
c
t
.
$1
,
0
0
0
,
0
0
0
Pi
p
e
l
i
n
e
s
i
d
e
n
t
i
f
i
e
d
i
n
P
o
t
a
b
l
e
W
a
t
e
r
In
v
e
n
t
o
r
y
a
n
d
R
e
p
l
a
c
e
m
e
n
t
P
l
a
n
t
o
b
e
re
p
l
a
c
e
b
a
s
e
d
o
n
p
r
i
o
r
i
t
y
f
r
o
m
t
h
e
pr
o
j
e
c
t
.
$1
,
0
0
0
,
0
0
0
Pi
p
e
l
i
n
e
s
i
d
e
n
t
i
f
i
e
d
i
n
P
o
t
a
b
l
e
W
a
t
e
r
In
v
e
n
t
o
r
y
a
n
d
R
e
p
l
a
c
e
m
e
n
t
P
l
a
n
t
o
be
r
e
p
l
a
c
e
b
a
s
e
d
o
n
p
r
i
o
r
i
t
y
f
r
o
m
t
h
e
pr
o
j
e
c
t
.
$1
,
0
0
0
,
0
0
0
Fi
b
e
r
i
n
s
t
a
l
l
e
d
t
o
W
T
P
.
P
a
i
d
t
o
Se
m
i
n
o
l
e
C
o
u
n
t
y
,
c
o
s
t
e
s
t
i
m
a
t
e
fr
o
m
2
0
2
2
.
$2
2
5
,
0
0
0
De
s
i
g
n
o
f
a
w
a
t
e
r
q
u
a
l
i
t
y
a
n
d
r
e
l
i
a
b
i
l
i
t
y
pr
o
j
e
c
t
t
o
p
r
o
v
i
d
e
a
s
e
c
o
n
d
w
a
t
e
r
m
a
i
n
co
n
n
e
c
t
i
o
n
t
o
t
h
e
P
a
r
k
s
t
o
n
e
s
u
b
d
i
v
i
s
i
o
n
.
$1
0
0
,
0
0
0
In
s
t
a
l
l
a
t
i
o
n
o
f
a
d
d
i
t
i
o
n
a
l
w
a
t
e
r
v
a
l
v
e
.
O
n
20
2
5
L
e
g
i
s
l
a
t
u
r
e
l
i
s
t
.
$4
0
,
0
0
0
In
s
t
a
l
l
o
f
w
a
t
e
r
m
a
i
n
a
c
r
o
s
s
S
R
4
3
4
$5
5
2
,
0
0
0
Co
n
s
t
r
u
c
t
i
o
n
o
f
n
e
w
t
r
a
y
a
e
r
a
t
o
r
s
.
O
n
20
2
5
L
e
g
i
s
l
a
t
u
r
e
l
i
s
t
$1
,
0
0
0
,
0
0
0
De
s
i
g
n
o
f
a
p
p
r
o
x
i
m
a
t
e
l
y
5
0
0
L
F
o
f
8
-
i
n
c
h
wa
t
e
r
m
a
i
n
f
o
r
w
a
t
e
r
q
u
a
l
i
t
y
a
n
d
r
e
l
i
a
b
i
l
t
y
pr
o
j
e
c
t
t
o
c
o
n
n
e
c
t
t
h
e
w
a
t
e
r
m
a
i
n
t
h
a
t
wa
s
h
e
d
o
u
t
w
i
t
h
t
h
e
N
o
r
t
h
e
r
n
W
a
y
b
r
i
d
g
e
fa
i
l
u
r
e
d
u
r
i
n
g
H
u
r
r
i
c
a
n
e
I
a
n
.
$2
5
5
,
0
0
0
In
s
t
a
l
l
a
t
i
o
n
o
f
a
p
p
r
o
x
i
m
a
t
e
l
y
5
0
0
L
F
o
f
8
-
i
n
c
h
wa
t
e
r
m
a
i
n
$1
,
0
0
0
,
0
0
0
Wa
t
e
r
T
o
t
a
l
$4
,
6
2
7
,
0
0
0
$3
,
7
9
0
,
0
0
0
$2
,
7
2
0
,
0
0
0
$1
,
4
0
5
,
0
0
0
$2
,
0
0
0
,
0
0
0
140 177
141 178
142 179
143 180